United Kingdom Tax Agency Posts Synthesized Text of DTA With Tunisia

The United Kingdom HM Revenue and Customs Sept. 25 posted a synthesized text of the 1982 DTA with Tunisia and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), which entered into force Nov. 1, 2023. The MLI applies from: 1) Jan. 1, 2024, for withholding taxes; 2) April 1, 2024, for corporation tax in the U.K.; 3) April 6, 2024, for income tax and capital gains tax in the U.K.; and 4) taxable periods beginning on or after May 1, 2024, for all other taxes in Tunisia. The synthesized text is ...