The Tunisian draft Finance Law for 2018 was submitted for consideration by the Assembly of the Representatives of the People (parliament) on 20 October 2017. The main measures of the draft law include:

• An increase in the standard value added tax (VAT) rate from 18% to 19%, and an increase in the 6% and 12% reduced VAT rates to 7% and 13%, respectively;
• An increase in the withholding tax rate …