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https://dspace.univ-ouargla.dz/jspui/handle/123456789/11395
Title: | نظام الإخضاع الضريبي لمداخيل الأسهم والسندات المسعرة بالبورصة مقاربة قانونية |
Authors: | قندلي رمضان |
Keywords: | Revenues dividend bonds pay as you earn deduction progressive scale tax rebate |
Issue Date: | Jun-2016 |
Series/Report no.: | numero-15 2016 dafatir; |
Abstract: | Amid the OESCD’s attractive tax arrangement that aims at defining tax domicile, income linkage rules and tax calculation methods, Algeria has signed many agreements which have been inspired mainly from those put by the OECD. The purpose envisaged through these agreements is to build up the state’s own tax legislation, and to elaborate a regime for stock exchange’s shares and bonds. That’s what we are going to tackle in this paper |
Description: | Cahiers de Politique et de Droit |
URI: | http://dspace.univ-ouargla.dz/jspui/handle/123456789/11395 |
ISSN: | 9808-1112 |
Appears in Collections: | numéro 15 2016 Dafatir |
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