News & Expertise
Discover our articles on accounting, taxation, auditing and strategic consulting in Tunisia. Practical guides written by our experts.
At ABS, growing together for the long term
Why team loyalty has become our strongest promise to future colleagues — and to our clients.
Read the article →
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.
Read the article →
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.
Read the article →
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.
Read the article →
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.
Read the article →
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.
Read the article →
Our Team