Algeria: documentation rules in 2010 “Additional” Finance Act
November 12, 2010 in Transfer Pricing International Journal
The 2010 “Additional” Finance Act (2010 Loi de Finances Complémentaire or “2010 LFC”) was adopted by the Council of Ministers on August 25, 2010, and recently was published in the Algerian Journal Officiel.
The statutory language of the 2010 LFC contains several provisions that implement Order no. 01-03 (August 20, 2001), relating to investments subject to Algeria’s investment code (Code des Investissements) and the 2009 LFC – in particular with respect to the rules that apply for foreign investments…
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