Global Forum on Transparency and Exchange of Information for Tax Purposes: Tunisia 2020 (second round) : peer review report on the exchange of information on request

Description

This report analyses the implementation by Tunisia of the international standard of transparency and exchange of information on request (EOIR) for tax purposes as part of the second review cycle by the Global Forum. It reviews both the legal implementation of the standard as well as its operation in practice, in particular in respect of EOI requests handled during the period from 1 April 2015 to 31 March 2018. This second round report concludes that Tunisia is rated overall "Largely Compliant" with the standard. Table of contents Reader’s guide Abbreviations and acronyms Executive summary Overview of Tunisia Part A: Availability of information A.1. Legal and beneficial ownership and identity information A.2. Accounting records A.3. Banking information Part B: Access to information B.1. Competent authority’s ability to obtain and provide information B.2. Notification requirements, rights and safeguards Part C: Exchanging information C.1. Exchange of information mechanisms C.2. Exchange of information mechanisms with all relevant partners C.3. Confidentiality C.4. Rights and safeguards of taxpayers and third parties C.5. Requesting and providing information in an effective manner Annex 1: List of in-text recommendations Annex 2: List of EOI agreements signed by Tunisia Annex 3: Methodology for the review Annex 4: Tunisia’s response to the report