FThe Minister of Finance published in the Official Gazette No. 4 of 20 January 2013 a decision which specifies the transfer pricing documentation requirements for Algerian resident companies. According to the decision, the obligation to produce transfer pricing documentation applies to the following companies: -   joint stock companies and partnerships (which have elected to be subject to corporate tax) when they realize a total annual revenue of at least DZD 100 million; -   companies operating in the hydrocarbon sector as well as their subsidiaries; -   resident subsidiaries which are members of a foreign group irrespective of their...