benchohra saidi, gamane amer. Tax treatment of transfer rates - a comparative analytical study between the American tax system and the Algerian tax system -. J.Rea.fin.acc [Internet]. 2020 Dec. 9 [cited 2026 Feb. 26];5(02):51-68. Available from: https://journals.univ-msila.dz/index.php/jorfa/article/view/7806