اشكالية الازدواج الضريبي الدولي بين الآثارالسلبية و فعالية الحلول الوطنية

The problem of international double taxation constituted a stumbling block to the development of foreign investments, and even its negative effects extended to pose a real threat to the economies of countries, especially developing ones. The Algerian state, like other countries, realized the necessity of creating and adopting national solutions in addition to agreement solutions to avoid this problem and address its effects. It mainly focused on re-adjusting the tax system and adopting a number of incentive tax privileges. Were the adopted national solutions able to address international double taxation and address its effects?