国税发[2007]102号各省、自治区、直辖市和计划单列市国家税务局、地方税务局:《中华人民共和国政府和阿尔及利亚民主人民共和国政府关于对所得和财产避免双重征税和防止偷漏税的协定》(以下简称《协定》),已于2006年11月6日正式签署。业经双方外交主管 State Administration of Taxation and Local Taxation Bureau of the provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the plan under the State Administration of Taxation: [2007] No. 102 “Agreement between the Government of the People’s Republic of China and the Algerian Democratic People’s Republic of China on Avoiding Double Taxation on Income and Property and Prevention of Fiscal Evasion ”(Hereinafter referred to as the“ Agreement ”), was officially signed on November 6, 2006. Diplomacy by both parties