Agreements and Conventions
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Africa

Countries Nature of the agreements Date of signature Date of ratification Period of validity Gazette reference *
South Africa Promotion et protection réciproques des investissements. 24/09/2000 23/07/2001 10 N° 41-2001
South Africa Non double taxation and prevention against tax avoidance in matters of taxes on income and wealth 28/04/1998 04/05/2000   N° 26-2000
Egypt Non - double imposition et prévention contre l’évasion fiscale en matière d’impôts sur le revenu et sur le capital 17/02/2001 25/03/2003   N° 23-2003
Egypt Encouragement et protection réciproques des investissements 29/03/1997 11/10/1998 10 N° 76-1998
Ethiopie Investments reciprocal promotion and protection 27/05/2002 17/03/2003 10 N° 19-2003
Libya Investments promotion, stimuli and guarantee 06/08/2001 05/05/2003 10 N° 33-2003
Mali Investments reciprocal promotion and protection 11/07/1996 27/12/1998 10 N° 97-1998
Mozambique Investments reciprocal promotion and protection 12/12/1998 23/07/2001 10 N° 40-2001
Niger Investments reciprocal promotion and protection 16/03/1998 22/08/2000 10 N° 52-2000
Nigeria Investments reciprocal promotion and protection 14/01/2002 03/03/2003 10 N° 16-2003
Soudan Encouragement et protection réciproques des investissements 24/10/2001 17/03/2003 10 N° 20-2003
Tunisie Investments reciprocal stimuli and protection 16/02/2006 14/11/2006 10 N° 73-2006

JORA : Gazette of People's Democratic Republic of Algeria

America

Countries Nature of the agreements Date of signature Date of ratification Period of validity Gazette reference *
Argentina Investments reciprocal promotion and protection 04/10/2000 13/11/2001 10 N° 69-2001
Canada Non double taxation and prevention against tax avoidance in matters of taxes on wealth and income 28/02/1999 16/11/2000   N° 68-2000
United States of America Investments Stimuli 22/06/1990 17/10/1990 20 N° 45-1990

JORA : Gazette of People's Democratic Republic of Algeria

Asia

Countries Nature of the agreements Date of signature Date of ratification Period of validity Gazette reference *
China Investments reciprocal stimuli and protection 06/11/2007 06/06/2007   N° 40-2007
China Investments reciprocal stimuli and protection 20/10/1996 25/11/2002 10 N° 77-2002
Korea Non - double imposition et prévention contre l’évasion fiscale en matière d’impôts sur le revenu et sur la fortune 24/11/2001 24/06/2006   N° 44-2006
Korea Investments promotion and protection 12/10/1999 23/07/2001 20 N° 40-2001
 Indonesia 
Investments promotion and protection 21/03/2000 22/06/2002 10 N° 45-2002
Indonesia Non double taxation and setting up of mutual assistance in matters of income and wealth taxes 28/04/1995 13/09/1997   N° 61-1997
Iran Investments reciprocal promotion and protection 19/10/2003 26/02/2005 10 N° 15-2005
Malaysia Investments promotion and protection 27/01/2000 23/07/2001 10 N° 42-2001
Turkey Non double taxation in matters of wealth and income taxes 02/08/1994 02/10/1994   N° 65-1994

JORA : Gazette of People's Democratic Republic of Algeria

Europe

Countries Nature of the agreements
Date of signature Date of  ratification

Period of validity

Gazette reference*
Germany - Investments reciprocal Stimuli and protection 11/03/1996 07/10/2000 10 N° 58-2000
Austria - Investments reciprocal promotion and protection 17/06/2003 10/10/2004 - N° 65-2004
Austria - Non double taxation and prevention against tax avoidance in matters of taxes on income and wealth 17/06/2003 28/05/2005 - N° 38-2005
Belgium - Non double taxation and establishing rules related to reciprocal assistance in matters of taxes on income and wealth 15/12/1991 09/12/2002 - N° 82-2002
Bulgaria - Investments reciprocal promotion and protection 25/10/1998 07/04/2002 15 N° 25-2002
Bulgaria - Non - double imposition et prC)vention contre lbC)vasion fiscale en matiC(re dbimpC4ts sur le revenu et sur la fortune 25/10/1998 29/12/2004 - N° 01-2005
Danmark - Investments reciprocal promotion and protection 25/01/1999 30/12/2003 10 N° 02-2004
Spain - Non double taxation and prevention against tax avoidance in matters of taxes on wealth and income          07/10/2002 23/06/2003 - N° 45-2005
Spain - Investments reciprocal promotion and protection 23/12/1994 25/03/1995 10 N° 23-1995
Finland - Investments reciprocal promotion and protection 11/12/2006 13/01/2005 20 N° 82-2006
France - Non double taxation and prevention against tax avoidance and setting up of mutual assistance in matters of taxes on income, wealth and inheritance 17/10/1999 07/04/2002 - N° 24-2002
France - Investments reciprocal promotion and protection 13/02/1993 02/01/1994 10 N° 01-1994
Greece - Investments reciprocal promotion and protection 20/02/2000 23/07/2001 10 N° 41-2001
Italy - Investments reciprocal promotion and protection 18/05/1991 05/10/1991 10 N° 46-1991
Italy - Non double taxation in matters of wealth and income taxes and prevention against tax avoidance 03/02/1991 20/07/1991 - N° 35-1991
Portugal - Investments reciprocal promotion and protection 15/09/2004 28/05/2005 01 N° 37-2005
Portugal - Non double taxation, prevention against tax avoidance and setting up of mutual assistance in matters of income and wealth taxes collection 02/12/2003 31/03/2005   N° 24-2005
Czech Republic - Investments reciprocal promotion and protection 22/09/2000 07/04/2002 10 N° 25-2002
Romania - Investments reciprocal stimuli and protection 28/06/1994 22/10/1994 10 N° 69-1994
Romania - Non double taxation in matters of income and wealth taxes 28/06/1994 15/07/1995 - N° 37-1995
Russia - Non double taxation in matters of income and wealth taxes 10/03/2006 03/04/2006   N° 21-2006
Sweden - Investments reciprocal promotion and protection 15/02/2003 29/12/2004 20 N° 84-2004
Switzerland - Investments reciprocal stimuli and protection 30/11/2004 23/06/2005 15 N° 45-2005
Tcheque - Ratification of the agreement of economic and industrial
21-11-2011 13-06-2012 05 N° 12-262
EU Belgo-Luxembourgish - Investments reciprocal promotion and protection 24/04/1991 05/10/1991 10 N° 46-1991
Ukraine - Non double taxation and prevention against tax avoidance in matters of wealth and income taxes 14/12/2002 19/04/2004   N° 27-2004

JORA : Gazette of People's Democratic Republic of Algeria

Arab contries

Countries

Nature of the agreements

Date of signature

Date of ratification

Period of validity

  Gazette reference*

 Bahraïn - Non double taxation and prevention against tax avoidance in matters of taxes on income 11/06/2000 14/08/2003   N° 50-2003
Bahraïn - Investments Stimuli and protection 11/06/2000 08/02/2003 10 N° 10-2003 
Egypt - Non double taxation and prevention against tax avoidance in matters of taxes on capital and income 17/02/2001 25/03/2003   N° 23-2003
Egypt - Investments reciprocal stimuli and protection 29/03/1997 11/01/1998 10 N° 76-1998
United Arab Emirates - Non double taxation and prevention - against tax avoidance in matters of taxes on capital and income 24/04/2001 07/04/2003   N° 26-2003
United Arab Emirates - Investments reciprocal stimuli and protection 24/04/2001 22/06/2002 20 N° 45-2002
Jordan - Non – double imposition, prévention contre la fraude et l’évasion fiscale et l’établissement des règles d’assistance réciproque en matière d’impôt sur le revenu et sur la fortune 16/09/1997 17/12/2000   N° 79-2000
Jordan - Investments reciprocal stimuli and protection 01/08/1996 05/04/1997 10 N° 20-1997
Koweit - Décret présidentiel n°11-435 du 11 Décembre 2011 portant ratification du mémorandum d'entente de coopération dans les domaines du pétrole, du gaz et des sources des énergies nouvelles et renouvelables entre le Gouvernement de la République Algérienne Démocratique et Populaire et le Gouvernement de l'état du Koweit, signé au Koweit le 02 Juin 2010 02-06-2010 11-12-2011 02 N° 71-2011
Koweit - Encouragement de la coopération dans domaine du tourisme 12-10-2010 23-11-2011 05 N° 65-11
Koweit - Encouragement de la coopération dans le domaine du dessalement d’eau de mer 02-06-2010 23/11/2011 05 N° 65d-11
Koweit -Encouragement de la coopération bilatérale dans le domaine agricole 02-06-2010 23-11-2011 05 N° 65a-11
Koweït - Investments reciprocal promotion and protection 30/09/2001 23/10/2003 20 N° 66-2003
Lebanon - Non double taxation and prevention against tax avoidance in matters of taxes on wealth and income 26/03/2002 22/05/2006 - N° 35-2006
Libya - Investments promotion, stimuli and guarantee 06/08/2001 05/05/2003 10 N° 33-2003
Oman - Investments reciprocal stimuli and protection 09/04/2000 22/06/2002 10 N° 44-2002
Oman - Non double taxation and prevention against tax avoidance in matters of income taxes 09/04/2000 08/02/2003 - N° 10-2003
Arab Countries - Investment of the Arab capitals in the Arab countries 07/10/1995 07/10/1995 05 N° 59-1995
Qatar - Eviter la double imposition et prevenir l'évasion fiscale en matiere d'impots sur le revenu et sur le capital 03-07-2008 03-11-2010   N° 70-2010
Qatar - Investments reciprocal promotion and protection 24/06/1996 23/06/1997 10 N° 43-1997
Syria - Non double taxation and prevention against tax avoidance in matters of income tax 14/09/1997 29/03/2001 - N° 19-2001
Syria - Investments reciprocal promotion and protection 14/09/1997 27/12/1998 10 N° 97-1998
Tunisia - Investments reciprocal stimuli and protection 16/02/2006 14/11/2006 - N° 73-2006
Arab Maghreb Union - Non double taxation and reciprocal cooperation in matter of income tax 23/07/1990 22/12/1990 - N° 06-1991 non         double
Arab Maghreb Union - Investment promotion and guarantee 23/07/1990 22/12/1990 - N° 06-1991 garantie
Yemen - Non double taxation and prevention against tax avoidance in matters of capital and income taxes 29/01/2002 26/02/2005 - N° 16-2005
Yemen - Investments reciprocal stimuli and protection 25/11/1999 23/07/2001 10 N° 42-2001

JORA : Gazette of People's Democratic Republic of Algeria

International conventions

International conventions relating to bodies of investment financing, guaranty and arbitration ratified by Algeria :

Nature of the agreements Organism Date of signature Date of ratification Gazette reference *
Convention portant création de l’Agence Multilatérale de Garantie des Investissements (AMGI). AMGI 30/10/1995 30/10/1995 N° 66-1995 AMGI
Convention portant création de la Banque Maghrébine pour l’investissement et le commerce Extérieur entre les Etats de l’union du Maghreb Arabe, signée à Ras Lanouf (Libye). BMICE 10/03/1991 03/06/1992 N° 45-1992
Convention pour le règlement des différends relatifs aux investissements entre Etats et Ressortissants d’autres Etats (CIRDI). CIRDI 30/10/1995 30/10/1995 N° 66-1995 CIRDI
Convention pour la reconnaissance et l’exécution des sentences arbitrales étrangères, adoptée par la conférence des Nations Unies à New York Nations Unies 10/06/1958 05/11/1988 N° 48-1988
Convention portant création de la Société Islamique de Garantie des Investissements et de Crédit à l’Exportation. SIGICE 23/04/1996 23/04/1996 N° 26-1996

JORA : Gazette of People's Democratic Republic of Algeria

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