The Role of International Tax Agreement in the Barrenness of Foreign Companies: Case Study of Algeria (An Evalution Study for the Period 2002-2020)

Abstract

This study aims to know the importance of the existence of tax agreements between two countries, and these agreements are the first and main factor in attracting foreign companies to invest in a country due to the advantages that they will obtain, especially the tax ones. Reaching through this analytical and evaluating study for Algeria for the period between 2002-2020 The Algerian  agreements encourage attracting foreign companies to invest in them, but not from different countries of the world, as most of these companies are of French nationality, as a result of obtaining special privileges in addition to the economic dependence of the French state, which is considered the monopoly of investment in Algeria for 19 years, which It would affect the diversity of the Algerian economy's resources in various fields with other countries