Tunisia is preparing to join the Common Market for Eastern and Southern Africa (COMESA) and is planning to sign the COMESA treaty in October 2017. As part of COMESA treaty, which covers several matters, Member States undertake to conclude between themselves agreements on the avoidance of double taxation. Of the current 19 Member States, Tunisia has entered into bilateral tax agreements with Egypt, Mauritius, and Sudan (pending), and a multilateral agreement with Libya (the Arab Maghreb Union …