On 4 November 2016, the income and capital tax treaty between Algeria and Mauritania entered into force. The treaty, signed 22 December 2011, is the first of its kind between the two countries. Taxes Covered The treaty covers Algerian tax on global income, tax on corporate profits, tax on mining profits, tax on professional activity, wealth tax, and royalties and taxes on income relating to hydrocarbons. It covers Mauritanian tax on industrial and commercial profits, tax on income from movable properties, tax on income from immovable properties, tax on wages, salaries and pension, general tax on income, tax on agricultural...