Tunisia's Ministry of Finance has published Common Note No. 18 of 17 June 2022, which provides that only ultimate parent entities resident in Tunisia are required to submit CbC reports for the 2020 and 2021 reporting fiscal years. As per Tunisia's CbC reporting rules, CbC reports are required for MNE groups with consolidated group revenue of TND 1.636 billion or more in the previous fiscal year, with the report due within 12 months following the end of the reporting fiscal year. Common Note …