News & Expertise
Discover our articles on accounting, taxation, auditing and strategic consulting in Tunisia. Practical guides written by our experts.
Investing in Tunisia: Understanding the Authorizations Required Before Starting a Business Activity
Authorization to operate, specifications, administrative authorizations, administrative silence: the four annexes of Decree No. 2018-417 to check before launching a project in Tunisia.
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What Is the Real Cost of an Employee in Tunisia?
When a company hires an employee, the net salary paid at the end of the month represents only part of the actual cost borne by the employer.
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At ABS, growing together for the long term
Why team loyalty has become our strongest promise to future colleagues — and to our clients.
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Technical Assistance in Tunisia: Definition, Withholding Tax and Tax Treaty Treatment
For Tunisian companies engaging foreign service providers, the tax qualification of a technical assistance service is a key practical issue. It determines whether withholding tax applies, which rate should be used, and what supporting documents must be obtained before payment.
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Permanent Establishment in Tunisia: Understanding the Tax Rules Before Investing or Performing a Contract
Key criteria to determine a permanent establishment in Tunisia, taxable income and compliance obligations under Tunisian tax law and tax treaties.
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Dividends paid to non-resident foreign investors in Tunisia: tax regime, tax treaties and transfer formalities
The distribution of dividends to non-resident foreign investors is subject to tax rules, treaty provisions and foreign exchange formalities that must be properly understood to secure the transfer of funds abroad.
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Investment Form in Tunisia: Non-Resident Investor Guide
The investment form filed with the Central Bank of Tunisia is the key document that allows a non-resident investor to transfer dividends, sale proceeds and repatriate invested capital. Explanations and best practices.
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Transfer Pricing Adjustments in Tunisia: Compliance Guide
How multinational groups can make transfer pricing adjustments for a Tunisian subsidiary defensible: the arm's length principle, documentation, intercompany agreements and tax governance.
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