أسعار التحويل إشكالية الجباية الدولية : الجزائر نموذجا

Abstract EN

The phenomenon of transfer prices has become a global phenomenon, which most countries suffer from, in order to control and define it in order to avoid its use by companies as a means of tax evasion.

This study aims to identify the legal and economic nature of transfer rates, as well as to identify the most important measures taken by the fiscal lawmaker in this field, as the study concluded that transfer rates are of benefit and value for the company to control performance and profits, and it is also a means of fiscal evasion.

We concluded that the Algerian tax system did not lose sight of this phenomenon, but rather enacted a set of legislation and procedures for good control of transfer rates.