The Algeria Tax Guide 2013 brings together all the information you need to set up in Algeria. This version of the PKF Algeria Tax Guide covers personal and business taxation for Algeria with the following information:

Taxes Payable:

  • Federal taxes and levies
  • Company tax
  • Capital gains tax
  • Branch profits tax
  • Sales tax / value added tax
  • Fringe benefits tax
  • Local taxes
  • Other taxes

Determination of Taxable Income:

  • Capital allowances
  • Depreciation
  • Stock / inventory
  • Capital gains and losses
  • Dividends
  • Interest deductions
  • Losses
  • Foreign sources income
  • Incentives

It also includes details on: foreign tax relief, corporate groups, related-party transactions, withholding tax, exchange controls, personal tax, and treaty and non-treaty withholding tax rates

algeria pkf tax guide 2013_0.pdf