The Tunisian Finance Law for 2019 was approved by the parliament on 10 December 2018 and was definitively passed on 26 December following a constitutional review. Aside from a measure regarding confidentiality obligations for certain professionals, the measures of the Finance Law were ruled constitutional.
The main measures are summarized as follows:
Introduction of transfer pricing documentation requirements
Effective for the financial year commencing on or after 1 January 2020, an annu…