Tunisia Publishes Ministerial Orders on Transfer Pricing Documentation Content Requirements and CbC Reports

Tunisia has published a Ministerial Order setting out the country's new transfer pricing documentation requirements, which apply from 2020, as well as an Order on Country-by-Country (CbC) reporting. The Orders, which are dated 16 October 2019, were published in Tunisia's Official Gazette No. 086 of 25 October 2019.

The required documentation includes both a Master file and a Local file that follows OECD guidelines. The specific content requirements as set out in the Order are as follows:

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