benchohra, saidi and gamane, amer (2020) “Tax treatment of transfer rates - a comparative analytical study between the American tax system and the Algerian tax system -”, Journal of Research in Finance and Accounting, 5(02), pp. 51–68. Available at: https://journals.univ-msila.dz/index.php/jorfa/article/view/7806 (Accessed: 26 February 2026).