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HMRC internal manual

Double Taxation Relief Manual

Tunisia: Agreement

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

a) In the United Kingdom for

i) Income Tax from 1984-85,

ii) Capital Gains Tax from 1984-85,

iii) Corporation Tax from 1 April 1984.

b) In Tunisia for

i) Taxes withheld at source on income paid or credited from 1 January 1984,

ii) Taxes on other income for taxable periods beginning on or after 1 January 1984.

The text of the Tax Treaty can be found via