Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Tunisia 2016: Phase 1: Legal and Regulatory Framework

90 Pages·2016·1.346 MB·English

by  Oecd Organisation For Economic Co-Operation And Development

Global Forum on Transparency and Exchange of Information GLOBAL FORUM ON TRANSPARENCY AND EXCHANGE
for Tax Purposes
OF INFORMATION FOR TAX PURPOSES
PEER REVIEWS, PHASE 1: TUNISIA
The Global Forum on Transparency and Exchange of Information for Tax Purposes is the
multilateral framework within which work in the area of tax transparency and exchange of
information is carried out by over 130 jurisdictions which participate in the work of the Global Peer Review Report
Forum on an equal footing.
Phase 1
The Global Forum is charged with in-depth monitoring and peer review of the implementation
of the standards of transparency and exchange of information for tax purposes. These
standards are primarily refl ected in the 2002 OECD Model Agreement on Exchange of Legal and Regulatory Framework
Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax
Convention on Income and on Capital and its commentary as updated in 2004, which has
been incorporated in the UN Model Tax Convention.
The standards provide for international exchange on request of foreseeably relevant TUNISIA
information for the administration or enforcement of the domestic tax laws of a requesting
party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must
be provided, including bank information and information held by fi duciaries, regardless of the
existence of a domestic tax interest or the application of a dual criminality standard.
All members of the Global Forum, as well as jurisdictions identifi ed by the Global Forum as Pe
e
relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 r R
reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange ev
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Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. Re
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All review reports are published once approved by the Global Forum and they thus represent se
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For more information on the work of the Global Forum on Transparency and Exchange of ga
Information for Tax Purposes, and for copies of the published review reports, please visit l a
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ISBN 978-92-64-25068-0
23 2016 02 1 P

Global Forum
on Transparency
and Exchange
of Information for Tax
Purposes Peer Reviews:
Tunisia 2016
PHASE 1: LEGAL AND REGULATORY FRAMEWORK
March 2016
(reflecting the legal and regulatory framework
as at January 2015)
ThisworkispublishedontheresponsibilityoftheSecretary-GeneraloftheOECD.
Theopinionsexpressedandargumentsemployedhereindonotnecessarilyreflect
theofficialviewsoftheOECDorofthegovernmentsofitsmembercountriesor
thoseoftheGlobalForumonTransparencyandExchangeofInformationforTax
Purposes.
Thisdocumentandanymapincludedhereinarewithoutprejudicetothestatusof
orsovereigntyoveranyterritory,tothedelimitationofinternationalfrontiersand
boundariesandtothenameofanyterritory,cityorarea.
Pleasecitethispublicationas:
OECD(2016),GlobalForumonTransparencyandExchangeofInformationforTaxPurposesPeer
Reviews:Tunisia2016:Phase1:LegalandRegulatoryFramework,OECDPublishing.
http://dx.doi.org/10.1787/9789264250697-en
ISBN978-92-64-25068-0(print)
ISBN978-92-64-25069-7(PDF)
Series:GlobalForumonTransparencyandExchangeofInformationforTaxPurposesPeerReviews
ISSN2219-4681(print)
ISSN2219-469X(online)
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TABLE OF CONTENTS – 3
Table of Contents
About the Global Forum                                             5
List of abbreviations                                                 7
Executive summary                                                  9
Introduction                                                       13
Information and methodology used for the peer review of Tunisia           13
Overview of Tunisia                                               14
Compliance with the Standards                                       19
A. Availability of information                                        19
Overview                                                        19
A1 Ownership and Identity Information                               20
A2 Accounting records                                            38
A3 Banking information                                           43
B. Access to information                                             49
Overview                                                        49
B1 Competent authority’s ability to obtain and provide information         50
B2 Notification requirements and rights and safeguards                  62
C. Exchange of information                                          63
Overview                                                        63
C1 Exchange-of-information mechanisms                             64
C2 Mechanisms for exchanging information with all relevant partners       70
C3 Confidentiality                                                71
C4 Rights and safeguards of taxpayers and third parties                  73
C5 Speed of response to requests for information                       74
PEER REVIEW REPORT – PHASE 1: LEGAL AND REGULATORY FRAMEWORK – TUNISIA © OECD 2016
4 – TABLE OF CONTENTS
Summary of determinations and factors underlying recommendations      75
Annex 1: Jurisdiction’s response to the review report                    77
Annex 2: List of all exchange of information mechanisms in force          78
Annex 3 : List of all laws, regulations and other relevant material          84
PEER REVIEW REPORT – PHASE 1: LEGAL AND REGULATORY FRAMEWORK – TUNISIA © OECD 2016
ABOUT THE GLOBAL FORUM – 5
About the Global Forum
The Global Forum on Transparency and Exchange of Information for
Tax Purposes is the multilateral framework within which work in the area
of tax transparency and exchange of information is carried out by over
130 jurisdictions, which participate in the Global Forum on an equal footing
The Global Forum is charged with in-depth monitoring and peer
review of the implementation of the international standards of transpar-
ency and exchange of information for tax purposes These standards are
primarily reflected in the 2002 OECD Model Agreement on Exchange of
Information on Tax Matters and its commentary, and in Article 26 of the
OECD Model Tax Convention on Income and on Capital and its commen-
tary as updated in 2004 The standards have also been incorporated into
the UN Model Tax Convention
The standards provide for international exchange on request of fore-
seeably relevant information for the administration or enforcement of the
domestic tax laws of a requesting party Fishing expeditions are not authorised
but all foreseeably relevant information must be provided, including bank
information and information held by fiduciaries, regardless of the existence
of a domestic tax interest or the application of a dual criminality standard
All members of the Global Forum, as well as jurisdictions identified by
the Global Forum as relevant to its work, are being reviewed This process is
undertaken in two phases Phase 1 reviews assess the quality of a jurisdic-
tion’s legal and regulatory framework for the exchange of information, while
Phase 2 reviews look at the practical implementation of that framework Some
Global Forum members are undergoing combined – Phase 1 and Phase 2 –
reviews The Global Forum has also put in place a process for supplementary
reports to follow-up on recommendations, as well as for the ongoing monitor-
ing of jurisdictions following the conclusion of a review The ultimate goal is
to help jurisdictions to effectively implement the international standards of
transparency and exchange of information for tax purposes
All review reports are published once approved by the Global Forum
and they thus represent agreed Global Forum reports
For more information on the work of the Global Forum on Transparency
and Exchange of Information for Tax Purposes, and for copies of the pub-
lished review reports, please refer to wwwoecdorg/tax/transparency and
wwweoi-taxorg
PEER REVIEW REPORT – PHASE 1: LEGAL AND REGULATORY FRAMEWORK – TUNISIA © OECD 2016

LIST OF ABBREVIATIONS – 7
List of abbreviations
AML/CFT Anti-Money Laundering and Countering the Financing of
Terrorism
AM/CFT Law Law no 2015-26 of 7 August 2015 (AML/CFT Law)
concerning efforts to combat financing of terrorism and
prevent money laundering
API Agence de Promotion de l’Industrie, Agency for the
promotion of industry
BCT Banque Centrale de Tunisie, Tunisian Central Bank
CGA Comité générale des assurances, General Insurance
Committee
CMF Conseil du marché financier, Financial Market Council
CII Code d’Incitation aux Investissements, Investment
Incentive Code
CIRPPIS Code de l’Impôt sur le Revenu des Personnes Physiques
et de l’Impôt sur les Sociétés, Tax Code on Revenue of
Natural Persons and Companies
CDPF Code des Droits et Procédures Fiscaux, Code of Tax
Rights and Procedures
Commercial register law Law no 95-44 of 2 May 1995 on the
commercial register
CSC Code des Sociétés Commerciales, Commercial Company
Code
DTC Double Tax Convention
EOI Exchange of Information
EOIR Exchange of Information on request
PEER REVIEW REPORT – PHASE 1: LEGAL AND REGULATORY FRAMEWORK – TUNISIA © OECD 2016
8 – LIST OF ABBREVIATIONS
Finance Law for 2016 Law no 2015-53 of 25 December 2015 on the
Finance Law for 2016 published in the Official Gazette no
104 of 29 December 2015
SA Société anonyme, joint stock company
SARL Société à responsabilité limitée, limited liability company
PEER REVIEW REPORT – PHASE 1: LEGAL AND REGULATORY FRAMEWORK – TUNISIA © OECD 2016