Algeria's Ministry of Finance has published the Finance Law for 2021 (Law no. 20-16), which was first published in the Official Gazette on 31 December 2020. Some of the main business-related tax measures of the Finance Law are summarized as follows: New rules are introduced providing that companies without a permanent establishment in Algeria that derive capital gains from the sale of shares or similar securities are required to calculate and pay tax on the capital gains within 30 days of the transaction at a rate of 20% (for resident entities, a 15% rate applies); A 15% withholding tax rate...