Tunisia's tax administration recently issued a notice on the requirement to submit Country-by-Country (CbC) reports for the 2024 reporting fiscal year by 31 December 2025. The notice also explains that CbC reports must be submitted by ultimate parent entities of in-scope MNE groups in Tunisia and by non-parent constituent entities in Tunisia if the conditions for secondary local filing are met. This includes where the ultimate parent is not required to submit a CbC report in its jurisdiction…