On 26 December 2014, the Tunisian Finance Law 2015 was signed by the president. The key changes introduced by the law include: A 5% branch profits tax is introduced on the after-tax profits of Tunisian permanent establishments of non-resident companies The final withholding tax regime for non-residents carrying on activities in Tunisia through a building site, a construction or installation project or connected supervisory activities is extended to other activities, and non-residents may choose to be taxed on net profits or revenues at the following rates: 5% for building activities, 10% for assembly activities, and 15% for other services The...