Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023

Tunisia

Recent developments relating to MAP in Tunisia prior to 15 August 2023

Developments relating to MAP in the tax treaty network

• Tunisia did not provide the relevant information.

Other developments relating to MAP

• Tunisia did not provide the relevant information.

Latest Action 14 Peer Review report

14 April 2022 - https://doi.org/10.1787/5e8a9cac-en

Tax treaty network of Tunisia

• 52 treaties, applicable to 55 jurisdictions (covering all treaties signed, although not necessarily in force)

• status of MLI: in force.

Table 1. State of play of Tunisia's tax treaty network

Treaties in line with the Action 14 Minimum Standard following MLI impact	Treaties where actions are ongoing to make them in line with the Action 14 Minimum Standard	Following impact/actions, remaining treaties that are not in line with Action 14 Minimum Standard
28	No information	No information

Source: OECD

Tunisia's MAP programme

Organisation of competent authority function

• three persons

• contact persons for MAP requests:

  • Sihem Nemsia Directeur Général des Etudes et de la Législation Fiscales, Ministère des Finances, Place du Gouvernement – La Kasbah, 1000

  • Tel : [phone] Fax : [phone]

  • e-mail address: [e-mail].

Figure 1. Competent Authority Organisational Structure

Source: OECD

Table 2. Guidance on the MAP process

MAP guidance	Note Commune n°23/2019, 12 September 2019	https://doc-fiscale.finances.gov.tn/cimf-internet/page/doc-portal/fr/#path=%2FNotes%20communes%2F2019¤tPage=1 (Section V. to be referred to for form and content of a MAP request, including information requirements)
MAP profile	26 September 2019	https://www.oecd.org/tax/dispute/Tunisia-Dispute-Resolution-Profile.pdf

Overview of Tunisia's MAP Statistics for 2022

Please refer to https://www.oecd.org/tax/dispute/map-statistics-tunisia.pdf for details with respect to Tunisia's MAP Statistics.

Cases closed in 2022

No MAP cases were closed by Tunisia in 2022.

Figure 2. Evolution of Tunisia's MAP caseload (2017-22)

Source: OECD

Table 3. Overview of Tunisia’s MAP caseload for 2022

Inventory for year 2022	Opening Inventory 1/1/2022	Cases started	Cases Closed	End Inventory 31/12/2022
Attribution/allocation cases	3	0	0	3
Other cases	11	0	0	11
Total	14	0	0	14

Source: OECD

Table 4. Tunisia’s average time to resolve MAP cases in 2022

Cases resolved in year 2022	Pre-2017 cases		Post-2016 cases		All
	Number of cases	Average time	Number of cases	Average time	Number of cases	Average time
				Start to End
Attribution / Allocation cases	0	N/A	0	N/A	0	N/A
Other cases	0	N/A	0	N/A	0	N/A
All cases	0	N/A	0	N/A	0	N/A

Source: OECD