Algeria Circular on Changes in Tax Exemption for Export Operations Generating Foreign Currency

Algeria's tax authority has published Circular No. 02/MF/DGI/DLRF/LF 2018 of 8 February 2018, which concerns changes in the corporate tax exemption for export operations generating foreign currency. The circular provides that the following are no longer eligible for the exemption:

• Mobile phone telecom operators licensed to operate a telecommunications network;
• Companies authorized to provide and operate voice over internet protocol (VoIP) networks and related services; and
• Companies involved…