DT2303 - Double Taxation Relief Manual: Guidance by country: Algeria: Notes
Article 5 – taxation of services
The performance of services in Algeria will result in a permanent establishment in Algeria in the following circumstances:
- for services performed by an enterprise through employees or other personnel engaged for such purpose, where the activities continue in Algeria for a period or periods aggregating more than 183 days within any 12 month period commencing or ending in the fiscal year concerned
- for services performed by an individual, where that individual’s stay in Algeria is for a period or periods exceeding 183 days within any 12 month period commencing or ending in the fiscal year concerned