OrbitaxDecision on transfer pricing documentation requirements published
|Approved Changes|Algeria
FThe Minister of Finance published in the Official Gazette No. 4 of 20 January 2013 a decision which specifies the transfer pricing documentation requirements for Algerian resident companies. According to the decision, the obligation to produce transfer pricing documentation applies to the following companies:
| - | joint stock companies and partnerships (which have elected to be subject to corporate tax) when they realize a total annua… |