النظام الضريبي الخاص بعقود استعمال البرمجيات المعلوماتية

Abstract EN

The world is witnessing great developments in all fields, including those related to information technology, which have provided solutions to the business environment.

we believe that these tic are likely to solve the problems that societies may face and to respond effectively to their needs and objectives.

in this context, the Algerian state reduced the charges for non-residents in Algeria under contracts for the use of information software, by establishing a special tax regime.

in this doctrinal debate on the question of the imposition or not of tax deductions, Algeria has opted for the preservation of its financial resources, taking into account the suffering recorded in terms of financing national development.