Algeria has ratified an intergovernmental agreement signed on October 2015 with the United States by way of Presidential Decree No. 16-328, as published in Official Gazette No. 74 of 18 December 2016.
The US-Algeria IGA is based on the non-reciprocal Model 1B Agreement (No TIEA or DTC). Accordingly, financial institutions in Algeria will be required to report tax information about US account holders to the government of Algeria, which will in turn relay that information to the US Internal Revenue Service (IRS).
