Algeria updated its transfer pricing documentation requirements with the Decree of 17 November 2020, which was published in the Official Gazette in January 2021 and replaced the Decree of 12 April 2012. While the general requirements for initial documentation were maintained, including basic group documentation and company-specific documentation, the required content of the documentation was revised/expanded and detailed requirements were introduced for complementary (additional) documentation. Initial documentation, which is submitted with the return, includes: Basic Documentation Concerning the Group a general description of the activities performed, including any changes that occurred during the fiscal year; a description of the organizational...