The Double Taxation Relief (Taxes on Income) (Tunisia) Order 1984
Under the Convention with Tunisia scheduled to this Order certain trading profits not arising through a permanent establishment are to be taxed only in the country of the taxpayer's residence. Profits attributable to a permanent establishment may be taxed in the country of the taxpayer's residence (Articles 5 and 7). Shipping and air transport profits are to be taxed only in the country in which the place of effective management of the enterprise is situated (Article 8).