In its efforts to provide more clarity to the taxpayers, the Algerian Ministry of Finance has published two critical orders: the Order of 15 February 2024, determining the content and format of transfer pricing documentation, and the Order of 25 February 2024, aimed at setting the depreciation period for fixed assets, applied to determine taxable income.Order on transfer pricing documentationThe 15 February order provides the content requirements for transfer pricing documentation to be presented during a tax audit, which should include (i) information relating to the group of related parties and (ii) information about the company subject to the tax...