نظام الاخضاع الضريبي لمداخيل الاسهم والسندات المسعرة بالبورصة، مقاربة قانونية

The Algerian state has joined many international conventions, all of which are drawn from the model convention l organization (l'OCDE), de coopération et développement économiques. Which is determined as a general principle, the concept of tax headquarters, the rules of adding or appending income, and finally the methods of calculating the tax. So that the Algerian legislator activated the content of this agreement within the Algerian tax system in order to monitor a set of legal texts capable of determining the modalities of taxation for stocks and bonds quoted on the stock exchange, which will be addressed during this study.