Algeria's Directorate General of Taxes has issued a circular clarifying the taxation of fees (royalties) under contract paid to non-residents for the use of computer software, which was amended as part of the 2020 Finance Act. Previously, the tax base for withholding tax on such fees paid to non-residents was reduced by 80%, resulting in an effective withholding tax rate of 4.8% (24% on 20% of…