A comprehensive update documenting Algeria’s offshore financial landscape, tax regulations, and high-profile corruption cases between 2024 and early 2026. Covers Algeria’s tiered corporate income tax system under Finance Law 2025: 19% for manufacturing, 23% for construction, and 26% for other activities. Details the absence of formal CFC rules, meaning foreign subsidiary income is only taxed upon repatriation. Profiles major corruption scandals including the Sonatrach-Saipem case involving over $275 million in bribes routed through offshore shell companies. Exposes Algerian individuals named in Panama Papers and Pandora Papers investigations, including former ministers Abdeslam Bouchouareb (Royal Arrival Corp., Panama), Chakib Khelil, and middleman Farid Bedjaoui. Lists offshore entities used: Royal Arrival Corp. (Panama), Collingdale Consultants (Panama), CEC Group (BVI/Panama), Pearl Partners Limited (Hong Kong), and Mincape Limited (BVI). Identifies key offshore jurisdictions: Panama, BVI, Hong Kong, Luxembourg, Switzerland, UAE. Includes domestic tax incentives for southern regions (50% reduction for 10 years in Adrar, Illizi, Tamanrasset) and ANDI-approved investments. Data sourced from Algerian Ministry of Finance, Direction Générale des Impôts (DGI), PwC, EY, KPMG, ICIJ, The New York Times, and Middle East Eye. Part of the Offshore Index Project Hub at berndpulch.org.