Tunisia has published guidance on the application of the minimum corporate tax rate, which was increased from 0.1% to 0.2% by the Finance Law 2014, and amended by the Finance Law 2015. The rules are summarized as follows. In general, companies subject to the standard corporate tax rate of 25% and the increased corporate tax rate of 35% are required to pay the minimum corporate tax at a rate of 0.2% on gross domestic turnover when that amount exceeds the tax payable using standard/increased rates. However, for companies subject to the reduced corporate tax rate of 10%, the 0.1% minimum...