29/01/2025 – Experts from the Global Forum Secretariat visited Tunis, Tunisia, on 20-22 January 2025, to discuss the jurisdiction’s latest progress on the implementation of the Common Reporting Standard for Automatic Exchanges of Information on Financial Accounts (CRS). This visit was in continuation of the support already provided to Tunisia on the different aspects of the CRS implementation.
The experts met with Tunisia’s Minister of Finance, Ms Sihem Boughdiri Nemsia, and the Director General of Taxes, Ms Fatiha Gharbi, who provided updates on the latest progress, including on the legal framework for the CRS. They reaffirmed the commitment of the government and administration to spare no effort to effectively implement the CRS, to carry out the first exchanges in September 2026. The visit also served to brief Tunisian tax officials on the recent amendments to the CRS, which will have to be implemented from 2027, and their implications on the international and domestic legal framework.
The Secretariat and Tunisian officials from the tax administration and the National Register of Enterprises also discussed how Tunisia can best reflect its progress in the exchange of information on request (EOIR) in the context of the Enhanced Monitoring process, which started in 2025. The discussions focused on the progress made to address each recommendation issued in the 2020 EOIR peer review report.
The Global Forum is the leading multilateral body mandated to ensure that jurisdictions around the world adhere to and effectively implement both the exchange of information on request standard and the standard of automatic exchange of information. These objectives are achieved through a robust monitoring and peer review process. The Global Forum also runs an extensive capacity-building programme to support its members in implementing the standards and help tax authorities make the best use of cross-border information sharing channels.
The Global Forum's technical assistance programme to Tunisia is funded by the European Union.