Tunisia
A. Progress in the implementation of the minimum standard
Tunisia has 56 tax agreements in force, as reported in its response to the Peer Review questionnaire, including the Arab Maghreb Union Income Agreement concluded with four treaty partners (the UMA Agreement). 1
Tunisia signed the MLI in 2018 and has not listed its agreements with Germany and Singapore. It indicated that it would list those agreements in its MLI Position to be submitted upon ratification.
Tunisia implementing the minimum standard through the inclusion of the preamble statement and the PPT.2
The agreements that will be modified by the MLI will come into compliance with the minimum standard once the provisions of the MLI take effect.
B. Implementation issues
Tunisia’s listed agreements under the MLI will start to be compliant after Tunisia’s ratification of the MLI. Tunisia is encouraged to ratify the MLI as soon as possible.
Notes
← 1. In total, Tunisia identified 58 "agreements" in its List of Tax agreements: 55 bilateral agreements and the UMA Agreement concluded with four of its treaty partners.
← 2. For its agreements listed under the MLI, Tunisia is implementing the preamble statement (Article 6 of the MLI) and the PPT (Article 7 of the MLI).