On 17 February 2016, Tunisia's Finance, Planning and Development Committee approved a draft law for the ratification of the protocol to the 1996 income and capital tax treaty with Luxembourg. The protocol, signed 8 July 2014, is the first to amend the treaty. It replaces Article 26 (Exchange of Information), bringing it in line with the OECD standard for information exchange.
The protocol will enter into force once the ratification instruments are exchanged, and will apply from 1 January of …