The list includes numerous countries and territories offering favorable tax regimes, such as the Bahamas, Bahrain, Bermuda, Cayman Islands, British Virgin Islands, Guernsey, Jersey, Hong Kong, Macao, Liechtenstein, Andorra, and Vanuatu, as well as several preferential tax regimes granted to specific sectors or companies established in free zones, special economic zones, or international financial centers.
Some countries are included only with respect to certain activities or categories of companies, notably:
- Companies established in free zones (Panama, Paraguay, Dominican Republic, Madagascar, Kazakhstan, Armenia, etc.);
- Companies conducting business mainly with non-residents (Samoa, Niue, Saint Kitts and Nevis);
- Companies benefiting from specific sectoral incentives (tourism, technology, financial services, telecommunications, automotive industry, agriculture, etc.).
This update aims to identify jurisdictions where taxation is significantly lower than that applied in Tunisia, in order to strengthen tax control mechanisms and combat base erosion and profit shifting (BEPS).
