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HMRC internal manual

Double Taxation Relief Manual

Double Taxation Relief Manual: Guidance by country: Algeria: Article 5 - Taxation of Services

Article 5 - Taxation of Services

The performance of services in Algeria will result in a permanent establishment in Algeria in the following circumstances:

  • For services performed by an enterprise through employees or other personnel engaged for such purpose, where the activities continue in Algeria for a period or periods aggregating more than 183 days within any 12 month period commencing or ending in the fiscal year concerned; and
  • For services performed by an individual, where that individual’s stay in Algeria is for a period or periods exceeding 183 days within any 12 month period commencing or ending in the fiscal year concerned.