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HMRC internal manual

Double Taxation Relief Manual

Tunisia: Underlying Tax

 (1) Documents needed to support the underlying tax claim

The accounts showing the profits used to pay the dividend and evidence of the tax payable on these profits will be required by the Underlying Tax Group.

 (2) Spared tax

Credit for spared tax is available in accordance with Article 22 (2) of the agreement - see DT19071. The calculation of tax spared prepared by the Tunisian company’s accountants should be sent to the Underlying Tax Group together with the certificate granting tax sparing status.