DT2300 - Double Taxation Relief Manual: Guidance by country: Algeria: Agreements in force
Title: Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the People’s Democratic Republic of Algeria for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion and Tax Fraud with Respect to Taxes on Income and on Capital
Signed: 18 February 2015
Statutory Instrument number: SI 2016 No. 1008
Entered into force: 16 June 2016
Has effect:
- in Algeria from 1 January 2017
- in the UK, in respect of withholding taxes, from 1 January 2017; in respect of income tax and capital gains tax, from 6 April 2017 and in respect of corporation tax, from 1 April 2017
A previous agreement (SI 1984 No. 362) limited to air transport applied until the dates from which the above convention had effect.
The text of the convention currently in force can be found at the following link: https://www.gov.uk/government/publications/algeria-tax-treaties