The Finance Law for 2025 in Algeria provides additional guarantees for taxpayers during tax audits and litigation and more tools for tax auditors.The new law does not introduce major changes in the tax regime, in line with the government's aim to provide local and foreign investors with a stable tax and legal framework. Executive summaryThe Finance Law for 2025 (FL 2025) introduces a set of measures aimed at modernizing the Algerian tax system and simplifying tax procedures while promoting digitization for greater transparency. Descriptions of key measures applicable to companies follow.Corporate taxationTax measures in the new law that affect corporations include...