• Tax

    In collaboration with a leading local accountancy firm, OBG provides an overview of the tax system, including information on corporate, sales and income taxes. Other topics include repatriation of profits, capital movements, investment incentives, Customs duties and free zones.
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Taxes in the Philippines are imposed at both the national and local levels. Nationally, taxes are levied and collected pursuant to the National Internal Revenue Code, the Tariff and Customs Code, and several special laws. There are four main types of national internal revenue taxes: income, indirect, excise and documentary stamp taxes, all of...

Chapter | Tax from The Report: The Philippines 2017

This chapter examines the Philippines’ tax regime, focusing on the territorial system for foreign companies and individuals, financial reporting framework, special economic zone tax benefits and other key areas.

It also features an interview with Marivic Españo, Chairperson and CEO, P&A Grant Thornton.

Despite gloomy global trade forecasts, the Philippines’ strong macroeconomic fundamentals, competitive geographical and labour force advantages, and rising domestic consumption bode well for future trade and investment.


A popular and lucrative destination for foreign investors, Tunisia combines a strategic geographical position with a highly skilled labour force at competitive costs. The North African nation aims to be a hub for investors looking for a foot in the African market, as well as those requiring business process outsourcing services. Committed to...


To address slow economic growth and increasing public debt, Tunisia has recently undertaken important economic reforms. Reforms include the Law on Private-Public Partnerships (PPPs) and the new Investment Law 2016, which aimed to ease the regulatory, administrative and financial environment for investment. Tax, monetary and exchange rate...

Chapter | Tax from The Report: Tunisia 2017

This chapter contains an overview of Tunisia’s taxation system and examines the country’s efforts to encourage growth via prudent fiscal policy, including through a new investment framework, which offers improved incentives and guarantees.

This chapter contains a viewpoint from Moncef Boussannouga Zammouri, Managing Partner, KPMG.