New Measures to Combat Price Transfer Manipulation in Algerian Tax Legislation

Abstract

Transfer pricing is one of the most complex mechanisms of tax evasion, and its danger has increased in recent decades due to the growing pace of cross-border activities and trade exchanges. Therefore, Algeria moved swiftly to review and enhance its tax legislation in line with international recommendations. The study aims to highlight the efforts made by the legislator in combating transfer pricing manipulation and has concluded that its eradication necessitates sharing experiences among countries within the framework of very effective international tax cooperation.