On 26 March 2012, the Supplementary Finance Law 2012 was submitted to the Council of Ministers. The most relevant tax measures include: -   capital gains tax on the disposal of shares by non-resident persons is capped at:       -   5% of the transfer price for non-resident companies; and -   2.5% of the transfer price for non-resident individuals; -   loss carry forward period is increased from 4 to 5 years; -   enterprises conducting business under the Investment Incentives Code and recruiting new employees of Tunisian nationality, between 1 January 2012 and 31 December 2013,...