On 26 December 2014, the Tunisian Finance Law 2015 was signed by the president. The key changes introduced by the law include:
- A 5% branch profits tax is introduced on the after-tax profits of Tunisian permanent establishments of non-resident companies
- The final withholding tax regime for non-residents carrying on activities in Tunisia through a building site, a construction or installation project or connected supervisory activities is extended to other activities, and non-residents may cho…