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HMRC internal manual

Double Taxation Relief Manual

DT: Tunisia: double taxation agreement, Article 2: Taxes covered

(1) This Convention shall apply to the existing taxes on income and capital gains which are imposed by either Contracting State, and also to any identical or substantially similar taxes which are imposed after the date of signature of this Convention in addition to, or in place of, the existing taxes.

(2) In this Article the term ‘the existing taxes’ means:

(a) in relation to the United Kingdom of Great Britain and Northern Ireland:

(i) the income tax;

(ii) the corporation tax; and

(iii) the capital gains tax;

(hereinafter referred to as ‘United Kingdom tax’);

(b) in relation to Tunisia:

(i) the trade tax (l’impot de la patente);

(ii) the tax on the profits of non-commercial professions (l’impot sur les benefices des professions non-commerciales);

(iii) the tax on salaries and wages (l’impot sur les traitements et salaires);

(iv) the agricultural tax (l’impot agricole);

(v) the tax on income from transferable securities (l’impot sur le revenu des valeurs mobilieres);

(vi) the tax on income from debts, deposits, sureties and current accounts (IRC) (l’impot sur le revenu des creances, depots, cautionnements et comptes courants (IRC) );

(vii) the capital gains tax on immovable property (l’impot sur les plusvaleurs immobilieres);

(viii)the special solidarity levy (la contribution exceptionelle de solidarite); and

(ix) the State personal levy (la contribution personnelle d’Etat);

(hereinafter referred to as ‘Tunisian tax’).

(3) The competent authorities of the Contracting States shall notify each other of any substantial changes which are made in their respective taxation laws