On 29 December 2014, Algeria's draft Finance Law 2015 was signed by the President. Key tax measures are summarized as follows: The current corporate tax rates of 19% and 25% (depending on industry) is replaced with a single tax rate of 23% The maximum revenue amount for the special lump-sum tax regime is increased from DZD 10 million to DZD 30 million A 5-year exemption from corporate tax, individual income tax and the tax on professional activities is made available for specific industrial activities An exemption from VAT and customs duties is made available for qualifying investments in research and...