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Official guidance

Double Taxation Relief Manual

DT19000PP · Double Taxation Relief Manual: Tunisia

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DT19001 · Particular agreements: Tunisia: admissible taxes
DT19002 · Source of income
DT19003 · Dividends
DT19004 · Pensions
DT19005 · Students
DT19006 · Tax spared
DT19007 · Relief from Tunisian tax
DT19040 · Tunisia: Underlying Tax
DT19050 · DT: Tunisia: double taxation agreement, Article 1: Personal scope
DT19051 · DT: Tunisia: double taxation agreement, Article 2: Taxes covered
DT19052 · DT: Tunisia: double taxation agreement, Article 3: General definitions
DT19053 · DT: Tunisia: double taxation agreement, Article 4: Fiscal domicile
DT19054 · DT: Tunisia: double taxation agreement, Article 5: Permanent Establishment
DT19055 · DT: Tunisia: double taxation agreement, Article 6: Income from immovable property
DT19056 · DT: Tunisia: double taxation agreement, Article 7: Business profits
DT19057 · DT: Tunisia: double taxation agreement, Article 8: Shipping, inland waterways transport and air transport
DT19058 · DT: Tunisia: double taxation agreement, Article 9: Associated enterprises
DT19059 · DT: Tunisia: double taxation agreement, Article 10: Dividends
DT19060 · DT: Tunisia: double taxation agreement, Article 11: Interest
DT19061 · DT: Tunisia: double taxation agreement, Article 12: Royalties
DT19062 · DT: Tunisia: double taxation agreement, Article 13: Capital gains
DT19063 · DT: Tunisia: double taxation agreement, Article 14 Independent personal services
DT19064 · DT: Tunisia: double taxation agreement, Article 15 Dependent personal services
DT19065 · DT: Tunisia: double taxation agreement, Article 16: Director's fees
DT19067 · DT: Tunisia: double taxation agreement, Article 18: Pensions and annuities
DT19068 · DT: Tunisia: double taxation agreement, Article 19: Governmental functions
DT19069 · DT: Tunisia: double taxation agreement, Article 20: Students and trainees
DT19070 · DT: Tunisia: double taxation agreement, Article 21: Income not expressly mentioned
DT19071 · DT: Tunisia: double taxation agreement, Article 22: Elimination of double taxation
DT19072 · DT: Tunisia: double taxation agreement, Article 23: Non-discrimination
DT19073 · DT: Tunisia: double taxation agreement, Article 24: Mutual agreement procedure
DT19074 · DT: Tunisia: double taxation agreement, Article 25: Exchange of information
DT19075 · DT: Tunisia: double taxation agreement, Article 26: Diplomatic and consular officials
DT19076 · DT: Tunisia: double taxation agreement, Article 27: Entry into force
DT19077 · DT: Tunisia: double taxation agreement, Article 28: Termination

Double Taxation Relief Manual: Tunisia: contents
Tunisia: Underlying Tax

DT19040 | Tunisia: Underlying Tax

From HM Revenue & Customs · Double Taxation Relief Manual

Page archived. The text is available on the HMRC Tax Treaty pages.