Tunisia's Finance Law for 2021 was reportedly approved in parliament on 10 December 2020. Some of the main measures of the law include the following:
- The introduction of a single standard corporate tax rate of 15% that replaces the current rates of 25%, 20%, and 13.5% effective for tax years starting on or after 1 January 2021, although the current higher (35%) and lower (10%) rates for specified economic sectors remain unchanged;
- The amendment of the transfer pricing rules, including:
- the s…