The Tunisian Finance Law for 2019 was approved by the parliament on 10 December 2018 and was definitively passed on 26 December following a constitutional review. Aside from a measure regarding confidentiality obligations for certain professionals, the measures of the Finance Law were ruled constitutional. The main measures are summarized as follows: Introduction of transfer pricing documentation requirements Effective for the financial year commencing on or after 1 January 2020, an annual transfer pricing return (reporting specific information on the taxpayer as well as general information on the group) will have to be filed online jointly with the annual corporate...