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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
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Particular agreements: Tunisia: Admissible taxes

Admissible for credit under the agreement

Impôt sur les Sociétés Tax on industrial and commercial profits (droit de patente) (replaced, with effect from 1 January 1990 - see DT2100 last sub-paragraph).

Tax on profits of non-commercial professions (impôt sur les bénéfices des professions non-commerciales) (replaced, with effect from 1 January 1990 - see DT2100 last sub-paragraph).

Tax on salaries and wages (impôt sur les traitements et salaires) (replaced, with effect from 1 January 1990 - see DT2100 last sub-paragraph).

Tax on income from debts, deposits, sureties and current accounts (impôt sur le revenu des créances, dépots, cautionnements et comptes courants (IRC)) (replaced, with effect from 1 January 1990 - see DT2100 last sub-paragraph).

Special solidarity levy (contribution exceptionnelle de solidarité) (replaced, with effect from 1 January 1990 - see DT2100 last sub-paragraph).

State personal levy (contribution personnelle d’état) (replaced, with effect from 1 January 1990 - see DT2100 last sub-paragraph).

Agricultural tax (impôt agricole).

Tax on income from transferable securities (impôt sur le revenu des valeurs mobilières).

Capital gains tax on immovable property (impôt sur les plus-valeurs immobilières).

Trade tax (impôt de la patente).