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The draft Finance Law 2014 is currently being discussed by the Council of Ministers. The most important measures included in this draft with respect to individual taxation are summarized below. - The implementation of the partial exemption for individuals producing goods or rendering services wholly for export will not be postponed for one additional year (see Tunisia-1, News 15 January 2013). Accordingly, as from 1 January 2014, two thirds of the profits derived from exports are exempt from tax. Individuals operating prior to this date will continue to enjoy the full 10-year tax holiday to which they are entitled....