Protocol to Tax Treaty between Luxembourg and Tunisia has Entered into Force

The protocol to the 1996 income and capital tax treaty between Luxembourg and Tunisia entered into force on 30 November 2016. The protocol, signed 8 July 2014, replaces Article 26 (Exchange of Information) to bring it in line with the OECD standard for information exchange. It is the first to amend the treaty and applies from 1 January 2017.