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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
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DT: Tunisia: double taxation agreement, Article 27: Entry into force

(1) This Convention shall be ratified and the instruments of ratification shall be exchanged at Tunis as soon as possible.

(2) This Convention shall enter into force after the expiration of thirty days following the date on which the instruments of ratification are exchanged and shall thereupon have effect:

(a) in the United Kingdom:

(i) in respect of income tax and capital gains tax, for any year of assessment beginning on or after 6 April in the calendar year next following that in which the instruments of ratification are exchanged; and

(ii) in respect of corporation tax, for any financial year beginning on or after 1 April in the calendar year next following that in which the instruments of ratification are exchanged:

(b) in Tunisia:

(i) in respect of taxes withheld at source on income paid or credited, from 1 January in the calendar year next following that in which the instruments of ratification are exchanged; and

(ii) in respect of other taxes on income, for taxable periods beginning on or after 1 January in the calendar year next following that in which the instruments of ratification are exchanged.