Tax Measures of Algeria's Supplementary Finance Law for 2023

According to recent reports, Algeria's Supplementary Finance Law for 2023 was published in the Official Gazette in November 2023. The main tax measures of the law include:

• The introduction of a new transfer pricing declaration obligation, which requires taxpayers to annually submit an online transfer pricing declaration in accordance with a model to be specified by the tax authority;
• The introduction of a tax amnesty that provides a late payment interest and penalty exemption on outstanding …