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 None of those agreements comply with the minimum standard.
Tunisia signed the MLI in 2018 and listed its non-compliant agreements.2 The agreements modified by the MLI come into compliance with the minimum standard once the provisions of the MLI take effect.
Tunisia indicated in its response to the Peer Review questionnaire that steps have been taken (other than under the MLI) to implement the minimum standard in its agreements with Austria, Norway, Sudan* and Switzerland.
Tunisia is implementing the minimum standard through the inclusion of the preamble statement and the PPT.3
← 1. In total, Tunisia identified 59 "agreements" in its List of Tax agreements: 55 bilateral agreements and the UMA Agreement concluded with four of its treaty partners.
← 2. While Tunisia has not listed all its non-compliant agreements in its provisional list of reservations and notifications under the MLI (MLI Position), Tunisia has included these agreements to be covered under the MLI in its draft definitive MLI Position, for deposit upon Tunisia’s deposit of its instrument of ratification of the MLI.
← 3. 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).