Tunisia's tax administration has issued Public Ruling No. 16 of 22 April 2019, which clarifies the application of tax rules in light of the change from referring to tax havens to referring to preferential regimes from 2019. Preferential regimes are jurisdictions that levy tax on activities that is less than 50% of the tax that would be levied in Tunisia on the same activities. These jurisdictions were set out in a new blacklist through the Ministerial Order of 25 March 2019 ({News-2019-04-11…