Reservations and Declarations for Treaty No.127 - Convention on Mutual Administrative Assistance in Tax Matters

Nature of declaration : Declarations, Denunciations, Derogations
Status as of 24/07/2019

Tunisia

Declaration contained in a letter from the Head of the Government of Tunisia deposited with the Secretary General of the OECD simultaneously with the instrument of ratification on 31 October 2013 - Or. Fr.

The Republic of Tunisia declares that it will apply the provisions of the Convention only in respect of the Parties with which it has diplomatic relations.
Period covered: 01/02/2014 -
Articles concerned : -

Declaration contained in a letter from the Head of the Government of Tunisia deposited with the Secretary General of the OECD simultaneously with the instrument of ratification on 31 October 2013 - Or. Fr.

ANNEX A – Taxes to which the Convention shall apply:

Article 2, paragraph 1.a.i:
- personal income tax,
- corporation tax.

Article 2, paragraph 1.a.ii:
- tax on capital gains of:
- transfer of buildings and building lands and social rights within real estate companies,
- transfer and retrocession of shares, partnership shares and fund shares and transfer and retrocession of rights on the related titles.

Article 2, paragraph 1.b.ii:
- social security contributions payable to general government or to social security institutions established under public law.

Article 2, paragraph 1.b.iii.A:
- taxes on registration of inheritance or gift.

Article 2, paragraph 1.b.iii.B:
- tax on immovable property.

Article 2, paragraph 1.b.iii.C:
- value added tax; consumption tax; registration and stamp duties returning to the State budget other than those referred to in paragraph 1.b.iii.A.

Article 2, paragraph 1.b.iii.D:
- single tax on insurance; taxes on turnover for the benefit of special treasury funds; road tax; stamp duties; compensation charges; visit tax; administrative formalities tax; telecommunications tax.

Article 2, paragraph 1.b.iv:
- taxes on buildings; taxes on building lands; taxes on industrial, commercial or professional buildings; hotel tax; entertainment tax; other taxes and duties for the benefit of local collectivities as provided by the Code of Local Taxation promulgated by Law No.97-11 of 3 February 1997.

Period covered: 01/02/2014 -
Articles concerned : 2

Declaration contained in a letter from the Head of the Government of Tunisia deposited with the Secretary General of the OECD simultaneously with the instrument of ratification on 31 October 2013 - Or. Fr.

ANNEX C – Definition of the word "national" for the purpose of the Convention

- any individuals possessing the Tunisian nationality, and
- any legal person, partnership, association and other organisation deriving their status as such from the legislation of Tunisia.
Period covered: 01/02/2014 -
Articles concerned : 3


Source : Treaty Office on http://conventions.coe.int - * Disclaimer.