Prevention of Treaty Abuse – Second Peer Review Report on Treaty Shopping

Tunisia

A. Progress in the implementation of the minimum standard

Tunisia has 55 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. 1

Tunisia signed the MLI in 2018, listing 55 tax agreements.

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

No jurisdiction has raised any concerns about their agreements with Tunisia.

Summary of the jurisdiction response – Tunisia

 

	Treaty partners	Compliance with the standard	If compliant, the alternative implemented	Signature of a complying instrument	The alternative implemented through the complying instrument (if not the MLI)	Comments
1	Algeria*	No	N/A	Yes	N/A
2	Austria	No	N/A	Yes	N/A
3	Belgium	No	N/A	Yes	N/A
4	Burkina Faso	No	N/A	Yes	N/A
5	Cameroon	No	N/A	Yes	N/A
6	Canada	No	N/A	Yes	N/A
7	China (People's Republic of)	No	N/A	Yes	N/A
8	Cote d'Ivoire	No	N/A	Yes	N/A
9	Czech Republic	No	N/A	Yes	N/A
10	Denmark	No	N/A	Yes	N/A
11	Egypt	No	N/A	Yes	N/A
12	Ethiopia*	No	N/A	Yes	N/A
13	France	No	N/A	Yes	N/A
14	Germany	No	N/A	Yes	N/A
15	Greece	No	N/A	Yes	N/A
16	Hungary	No	N/A	Yes	N/A
17	Indonesia	No	N/A	Yes	N/A
18	Iran*	No	N/A	Yes	N/A
19	Italy	No	N/A	Yes	N/A
20	Jordan*	No	N/A	Yes	N/A
21	Korea	No	N/A	Yes	N/A
22	Kuwait*	No	N/A	Yes	N/A
23	Lebanon*	No	N/A	Yes	N/A
24	Libya*	No	N/A	Yes	N/A
25	Luxembourg	No	N/A	Yes	N/A
26	Mali*	No	N/A	Yes	N/A
27	Malta	No	N/A	Yes	N/A
28	Mauritania*	No	N/A	Yes	N/A
29	Mauritius	No	N/A	Yes	N/A
30	Morocco	No	N/A	Yes	N/A
31	Netherlands	No	N/A	Yes	N/A
32	Norway	No	N/A	Yes	N/A
33	Oman	No	N/A	Yes	N/A
34	Pakistan	No	N/A	Yes	N/A
35	Poland	No	N/A	Yes	N/A
36	Portugal	No	N/A	Yes	N/A
37	Qatar	No	N/A	Yes	N/A
38	Romania	No	N/A	Yes	N/A
39	Saudi Arabia	No	N/A	Yes	N/A
40	Senegal	No	N/A	Yes	N/A
41	Serbia	No	N/A	Yes	N/A
42	Slovak Republic	No	N/A	Yes	N/A
43	South Africa	No	N/A	Yes	N/A
44	Spain	No	N/A	Yes	N/A
45	Sudan*	No	N/A	Yes	N/A
46	Sweden	No	N/A	Yes	N/A
47	Switzerland	No	N/A	Yes	N/A
48	Syrian Arab Republic*	No	N/A	Yes	N/A
49	Turkey	No	N/A	Yes	N/A
50	United Arab Emirates	No	N/A	Yes	N/A
51	United Kingdom	No	N/A	Yes	N/A
52	United States	No	N/A	Yes	N/A
53	Viet Nam	No	N/A	Yes	N/A
54	Yemen*	No	N/A	Yes	N/A
55	Algeria* (UMA)	No	N/A	Yes	N/A
56	Libya* (UMA)	No	N/A	Yes	N/A
57	Mauritania* (UMA)	No	N/A	Yes	N/A
58	Morocco (UMA)	No	N/A	Yes	N/A