Tunisia's Finance Law for 2021 was reportedly approved in parliament on 10 December 2020. Some of the main measures of the law include the following: The introduction of a single standard corporate tax rate of 15% that replaces the current rates of 25%, 20%, and 13.5% effective for tax years starting on or after 1 January 2021, although the current higher (35%) and lower (10%) rates for specified economic sectors remain unchanged; The amendment of the transfer pricing rules, including: the scope of application of the transfer pricing rules is restricted to transactions between resident and non-resident related parties (purely...