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Portrait of Mourad Nabil Abdessemed

Mourad Nabil Abdessemed

Head of tax department

CMS Algeria
Rue du parc
Hydra, Algiers
Algeria
Languages Arabic, French, English

Mourad Nabil Abdessemed is a lawyer and Doctor specialized in tax law. He joined CMS in 2008 after more than 5 years’ experience as central inspector at the general tax direction in Algeria.

He advises international clients both on all aspects of the Algerian taxation: corporate taxation, taxation of individuals, taxation of hydrocarbons, taxation of international contracts, tax procedures, control and tax litigation, transfer pricing) than international issues, notably those related to the implementation of the double tax treaties provisions.

He is also specialized in customs law and exchange control regulations. 

He is the author of several information flash and articles and is particularly interested in the technical development of the tax advice.

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Corporate/Commercial: International Firms, Band 2

Chambers Global 2021

Commercial, corporate and M&A

Legal 500 EMEA 2019

Relevant experience

  • Central Inspector at the Algerian head of tax administration (DGI) (1996-1998)
  • Chief of department at the head of tax administration (Control and researches department) (1998-2000)
  • Content drafting of the Algerian section – VAT Navigator of Bloomberg BNA (2014)
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Education

  • 1993 - Graduate diploma at the High School of Commerce, Algiers
  • 1995 - Diploma 3rd degree in public finance : tax specialization, Tax and customs institute (IEDF)
  • 2001 - DESS tax administration, University Paris-Dauphine
  • 2007 - Doctorat in Law, University Paris I - Panthéon-Sorbonne
  • 2009 - Bar admission certificate (CAPA), EFB Paris
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Publications

  • Avis d'expert Algérie. co-author - Le Guide business Algérie 2014 MOCI (december 2014)
  • Participation in the drafting of the « Guide des affaires Algérie » - Ubifrance (2011)
  • Drafting of an Article « Ce qu’il faut savoir pour s’implanter et exporter en Algérie » - MOCI, n°1891 (26/05/2011)
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Expertise

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09 February 2021
Main tax pro­vi­sions provided by the Fin­ance Act for 2021
Through this Flash, we will present a non-ex­haust­ive de­scrip­tion of the main pro­vi­sions con­tained in the fi­nal ver­sion of the Fin­ance Act for 2021 (the "FA 2021"), pub­lished in the Of­fi­cial Journ­al n°...
05/02/2021
Main tax pro­vi­sions provided by the Fin­ance Act for 2021
Through this Flash, we will present a non-ex­haust­ive de­scrip­tion of the main pro­vi­sions con­tained in the fi­nal ver­sion of the Fin­ance Act for 2021 (the "FA 2021"), pub­lished in the Of­fi­cial Journ­al n...
08/06/2020
Com­ple­ment­ary Fin­ance Act for 2020
In our flash info of May 20, 2020, we briefly re­viewed cer­tain tax pro­vi­sions con­tained in the draft of the Com­ple­ment­ary Fin­ance Act for 2020.Un­sur­pris­ingly, the fi­nal text of the law1 ap­proved the...
20/05/2020
Al­geri­an tax­a­tion
The draft of the com­ple­ment­ary Fin­ance Act for 2020 (here­in­after, "PLFC") has just been ap­proved at a meet­ing of the Coun­cil of Min­is­ters held by video­con­fer­ence on May 10, 2020.Without any ex­haust­ive­ness...
19 December 2019
Flash info Al­ger­ia
Ac­cord­ing to our in­form­a­tion, the Fin­ance Bill for 2020 re­cently ad­op­ted by the Coun­cil of the Na­tion (up­per house) would en­act new rules on the pla­cing of funds in es­crow in the pres­ence of not­ar­ies...
18/12/2019
Re­gis­tra­tion fees
Ac­cord­ing to our in­form­a­tion, the Fin­ance Bill for 2020 re­cently ad­op­ted by the Coun­cil of the Na­tion (up­per house) would en­act new rules on the pla­cing of funds in es­crow in the pres­ence of not­ar­ies.An...
10 October 2019
New rules for im­port­ing mo­bile phone products and home ap­pli­ances in CKD/SKD...
We have learned that the Al­geri­an au­thor­it­ies, (See let­ter of 30 Septem­ber 2019 from the Pro­fes­sion­al As­so­ci­ation for Banks and Fin­an­cial Es­tab­lish­ments sent to banks and fin­an­cial in­sti­tu­tion), have...
26/04/2019
Leg­al 500 EMEA 2019
The 2019 edi­tion of the Leg­al 500 EMEA guide is out. We would par­tic­u­larly like to thank our cli­ents for put­ting their trust in us! Our law firms’ rank­ings in France, Al­ger­ia and Mo­rocco France 5 in...
27 July 2018
CMS Ex­pert Guide to trans­fer pri­cing doc­u­ment­a­tion
The de­term­in­a­tion and veri­fic­a­tion of a trans­fer pri­cing policy in­volve the con­sid­er­a­tion of a range of in­form­a­tion not ne­ces­sar­ily con­tained in the doc­u­ments that must be nor­mally sub­mit­ted to a tax...
10 April 2017
CMS Ex­pert Guide to trans­fer pri­cing rules and TP law
The re­as­sess­ment of the trans­fer pri­cing policy of a mul­tina­tion­al en­ter­prise res­ults in prin­ciple in double tax­a­tion. In­deed, the amount re­as­sessed by a State at the level of an af­fil­i­ated com­pany has...
19/01/2016
Al­ger­ia | 2016 Fin­ance Act: main tax fea­tures | Flash info Africa
This flash sum­mar­ises the main tax pro­vi­sions of the 2016 Fin­ance Act ("LF"), as pub­lished in Journ­al of­fi­ciel 72 of 31 Decem­ber 2015. 1. Dir­ect tax­a­tion Lim­it­a­tion in the re­in­vest­ment ob­lig­a­tion Art­icle...
08/09/2015
Al­ger­ia | Prin­cip­al tax and cus­toms meas­ures of the ad­di­tion­al fin­ance...
The pur­pose of this flash info is to com­ment the prin­cip­al tax and cus­toms pro­vi­sions of the LFC (Al­geri­a's Ad­di­tion­al Fin­ance Act) for 2015 (pub­lished in Of­fi­cial Journ­al no. 40 of Ju­ly 23rd 2015). I...