Tunisia - Anti-abuse provisions
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| Country | Tunisia |
| Treaty article | |
| Date signed | 16 May 1995 |
| Date entry into force | 15 December 1995 |
Tunisia
Anti-abuse provision: Main purpose test
Article 10-3:
The provisions of paragraphs 1 and 2, subsection a, shall apply on the condition that the relationship between the company paying the dividend and the beneficial recipient of the dividend is not primarily established or maintained in order to benefit from the lower percentage as stipulated in paragraph 2, subsection a.
Disclaimer
The above is wording of the bilateral treaty between the Netherlands and corresponding country. Please note that the actual wording may deviate from the above wording, this may be due to for example recent amendmends or (pending) treaty negations that have not yet been included in the above wording. Before you use this information, we advise you to contact us to verify the treaty and the specifics of you case. You can reach us via email or office phone number 010-2010466.
Ton Smit
Director / Senior Consultant
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