Tunisia's tax authority (DGI) recently issued a notice on the requirement to submit a Country-by-Country (CbC) report. Tunisia's CbC reporting requirements apply for financial years beginning on or after 1 January 2020 for MNE groups with consolidated annual revenue equal to or exceeding TND 1,636,800,000 in the previous year. When required, CbC reports are due within 12 months after the end of the reporting financial year. As such, the first CbC reports in respect of the 2020 reporting fiscal years are due 31 December 2021. For this purpose, the notice provides a link to the CbC report declaration (excel), which...