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Commentary

7.1 Travel and subsistence

Tunisia

7.1ÌýÌýÌýÌý Travel and subsistence

Employer provided flights home and relocation costs

No personal income tax is levied on expatriation allowances, emoluments and other allowances and benefits received by employees in respect of their work abroad, to the extent that the employer is domiciled or established in Tunisia and the work relates to:

  1. Ìý

    •ÌýÌýÌýÌý technical, economic, social or environmental studies

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