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HMRC internal manual

Double Taxation Relief Manual

Tunisia: Tax spared

The agreement provides for credit to be given for `tax spared’ (see INTM161270 & INTM161280) in Tunisia under the laws of Tunisia set out in Article 22(2). Relief is, however, restricted to tax `spared in Tunisia for a period of ten years in respect of any one source of income.

Where credit is claimed for tax `spared’ under Law 72-38 of 27 April 1972, the claim should be accompanied by a certificate from the Tunisian authorities to the effect that the relief or exemption has been given with a view to promoting industrial, commercial, scientific or educational development in Tunisia (Article 22(2)(d)).

Amounts of `tax spared’ for which relief is given should be reported as mentioned at INTM161290.