As {News-2019-01-03/A/9-previously reported}, Tunisia's Finance Law for 2019 was definitively passed on 26 December 2018 and includes several tax-related changes. Further details on the changes include the following:
New Criteria for Preferential Regimes and Related Parties
- New criteria are provided for a country or territory to be considered as having a preferential tax regime, which includes cases where the tax liability incurred in that country or territory does not exceed 50% of the t…