Tunisia has established the list of jurisdictions with which country-by-country (CbC) reports will be automatically exchanged with effect from the 2020 reporting fiscal year.
The list is important in relation to the secondary local filing requirements, which include that a non-parent constituent entity in Tunisia is required to submit a CbC report if the ultimate parent is resident in a jurisdiction with a tax information exchange agreement with Tunisia but does not appear on the list. Although the secondary local filing requirements do not apply for 2020 and 2021 as per Common Note No. 18/2022, the list may still be relevant for these years in relation to secondary local filing requirements in other jurisdictions in which constituent entities of Tunisia-parented MNE groups are resident.
From the 2022 reporting fiscal year, the list will effectively apply for secondary local filing in Tunisia unless local filing is further limited to ultimate parent entities resident in Tunisia.
The list provides the following 90 jurisdictions:
Andorra, Anguilla, Argentina, Aruba, Australia, Austria, Azerbaijan, Bahamas, Bahrain, Barbados, Belgium, Belize, Bermuda, Brazil, British Virgin Islands, Bulgaria, Canada, Cayman Islands, Chile, China, Colombia, Costa Rica, Croatia, Curacao, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Gabon, Georgia, Germany, Gibraltar, Greece, Guernsey, Haiti, Hong Kong (China), Hungary, Iceland, India, Indonesia, Ireland, Isle of Man, Italy, Japan, Jersey, Kazakhstan, Korea, Latvia, Liechtenstein, Lithuania, Luxemburg, Macau (China), Malaysia, Maldives, Malta, Mauritius, Mexico, Monaco, Morocco, Netherlands, New Zealand, Nigeria, Norway, Oman, Pakistan, Panama, Peru, Poland, Portugal, Qatar, Romania, Russia, San Marino, Saudi Arabia, Senegal, Seychelles, Singapore, Slovak Republic, Slovenia, South Africa, Spain, Sweden, Swiss, Turkey, Turks and Caicos Islands, United Arab Emirates, United Kingdom, and Uruguay.
The list was published under Ministerial Decree of 15 June 2022 and has been published in the Official Gazette.