قراءة في إجراءات الرقابة الجبائية على أسعار التحويل الداخلي في الجزائر-وفقا للقرار المؤرخ في 17 نوفمبر 2020

Abstract EN

This study aimed to attempt to clarify the nature of the documents that justify the multinational transfer pricing, According to the amendments issued in 2020, Which contribute to the effectiveness of tax control in this area, To achieve this goal, Use the descriptive approach, and The analytical approach were used to address the variables of the study, The study reached that this law allowed to add of the basic supporting documents with other documents, and to determine the content of the supplementary documents, which was ambiguous in the previous law, It focuses as noted on intangible assets and research and development processes, whether in the basic or supplementary documents.