Ebook: 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

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.