الرقابة الجبائية للشركات الأجنبية على مستوى مديرية كبريات المؤسسات : حالة شركة أمريكية

الملخص EN

The article aims to provide a genuine picture of accounting audit by tax agents of the Direction of Major Companies by focusing on foreign companies in Algeria.

For this purpose, a case study was selected for one of the largest non-resident companies in Algeria, which is of American nationality.

The presentation of the study allowed to identify the most important steps followed in the tax control process, especially when it comes to major companies.

Some modern methods used in the field of international tax evasion, known as creative accounting