DT19000 | Double Taxation Relief Manual: Tunisia: agreement

The comprehensive agreement (SI1984/133) entered into force on 20 January 1984 and has effect

• In the United Kingdom for

  • Income Tax from 1984-85

  • Capital Gains Tax from 1984-85

  • Corporation Tax from 1 April 1984

• In Tunisia for

  • Taxes withheld at source on income paid or credited from 1 January 1984

  • Taxes on other income for taxable periods beginning on or after 1 January 1984

The text of the Tax Treaty can be found via the Gov.uk website.