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). None of those agreements comply with the minimum standard.
Tunisia signed the MLI in 2018 and deposited its instrument of ratification on 24 July 2023, listing its non-compliant agreements. The MLI enters into force for Tunisia on 1 November 2023. 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.1