نظام الإخضاع الضريبي لمداخيل الأسهم والسندات المسعرة بالبورصة مقاربة قانونية

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