Tunisia's Finance Law for 2020 (Law No. 78-2019) was promulgated by the president on 23 December 2019 and published in the Official Gazette on 27 December. Some of the main measures of the law include the following:
- The 13.5% reduced corporate tax rate is extended to high value-added consulting and research services from 1 January 2021;
- It is clarified that the corporate tax rate for the portion of profits from services directly related to oil activities is 35%, while the portion of profits …