Tunisia's transfer pricing (TP) landscape presents a multifaceted challenge, requiring companies engaged in cross-border intercompany transactions to carefully navigate specific turnover thresholds to avoid the potential threat of significant administrative tax penalties.

Beyond the compliance aspect, the tax authority has proactively identified risk factors for TP challenge, instilling the need for a strategic and proactive approach to TP management. Additionally, by providing detailed guidance on TP methods and economic analysis, the tax authority has set the stage for companies to embrace a more strategic and analytical approach to their TP arrangements.

Furthermore, the introduction of Advance Pricing Agreements (APA) adds an intriguing layer to the TP narrative, offering companies the opportunity to proactively seek certainty in their TP strategies. This proactive measure not only fosters compliance but also showcases a company's commitment to robust TP practices and a forward-thinking approach to tax management. As companies engage with the complexities of TP compliance, the landscape not only requires meticulous attention to detail but also encourages a strategic and proactive mindset in managing cross-border transactions.  

For a comprehensive overview of the transfer pricing landscape in African countries and detailed insights, download the full Grant Thornton Africa Transfer Pricing Landscape Guide 2023/2024.