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Details of Draft Finance Law 2014 – anti-evasion measures

02 December 2013

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Proposed Changes

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Tunisia

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 anti tax evasion measures are summarized below. -   The withholding tax rate on certain outbound payments will be increased from 15% to 30% when the non-resident recipients are based in tax havens jurisdictions. -   The tax authorities will have the possibilities to access details of bank accounts.The purpose of this measure is to comply with the international obligations of the Tunisian government within the framework of the Convention on Mutual Administrative Assistance in...