windfall profit tax
Explanation: It's very possible... I haven't tracked down the 1986 law, but I have found several references that provide ""windfall profits" as a gloss for "profits exceptionnels" (or vice versa):
http://www.law-now.com/dmemails/thealgerian300909.htm?cmckre...
http://chenry.webhost.utexas.edu/oil/2006/syll-2006 Hydrocar...
http://www.gide.com/front/files/EuromoneyYearbook_GLN_Hydroc...
Plus iate ( http://iate.europa.eu ) gives "windfall profit" for "profit exceptionnel." And so does this bilingual webpage: http://www1.oxfordbusinessgroup.com/economic_updates/tighten...
-------------------------------------------------- Note added at 4 hrs (2011-05-14 05:30:22 GMT) --------------------------------------------------
But "windfall profit tax" is not the only possibility. For instance, the GDT ( http://www.granddictionnaire.com ) gives "extraordinary income" for "profit exceptionnel," so you will have to decide.
-------------------------------------------------- Note added at 5 days (2011-05-19 14:49:23 GMT) Post-grading --------------------------------------------------
Post grading... I just had another idea for googling and found the following:
"Algeria looking to implement oil and gas windfall tax" (energy-pedia news, 13 July 2006) http://www.energy-pedia.com/article.aspx?articleid=111838
"LONDON — Algeria, long seen as an energy investment hot spot, has taken a step toward resource nationalism with plans to take back some windfall profits from foreign operators." (New York Times, July 14, 2006) http://www.nytimes.com/2006/07/14/business/worldbusiness/14i...
"Algeria agrees oil windfall tax" (BBC News, 15 Oct 2006) http://news.bbc.co.uk/2/hi/business/6053120.stm
These additional references might serve others, even if they don't serve the Asker's context. ;-)
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