Algeria's Ministry of Finance has published Circular No. 1/ MF/DGI/DLRF/LF 2019 of 20 March 2019, which provides clarification on certain changes made by the Finance Law 2019 in relation to the deduction of certain expenses and interest ({News-2019-01-08/A/2-previous coverage}). The provisions of the circular take effect from 1 January 2019 and apply to expenses incurred as of that date. Technical, Financial, and Accounting Assistance Expense Limitations One of the key changes introduced is that the deduction of expenses incurred in connection with technical, financial, and accounting assistance provided by a non-resident entity is limited to: 20% of the general expenses...