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HMRC internal manual

Double Taxation Relief Manual

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.