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 from:||In Algeria, 1 January 2017|
|In the United Kingdom, in respect of withholding taxes 1 January 2017, in respect of income tax and capital gains tax, 6 April 2017; in respect of corporation tax, 1 April 2017.|
A previous agreement (SI 1984 No. 362) limited to air transport applied until the dates from which the above agreement had effect.