Algeria's Finance Law for 2019 was published in Official Gazette No. 79 of 30 December 2018. The key measures introduced by the Finance Law are summarized below:
- Gains derived from the reevaluation of non-amortizable fixed assets will not be included in taxable profit, subject to specific conditions;
- The current exemption granted on dividends, capital gains, and revenue in connection with specific listed securities is extended to the end of 2023;
- The list of remuneration paid to third parti…