Review, source scope and evidence

The new 26-page source contains German and French. Both are transcribed from this 2018 PDF only. Closing page 21 declares German, Arabic and French authentic; French prevails in divergent German/Arabic interpretation. Arabic is linked separately by BMF but was NOT fetched or parsed. No complete authentic-language-set claim, English text or translation.

Signed 2018-02-08; consent law 2018-12-11; gazette publication 2018-12-28. Treaty entry 2019-12-16, not application. Roster general application 2020-01-01 is not a universal tax-specific rule. Entry notice dated 2020-02-06, published 2020-03-11. Article URL retains the old 1976 date; entry-notice URL retains 2018 although its printed notice is from 2020.

Replaces the convention signed 1975-12-23 and its closing protocol. The retained entry notice states their expiry at the end of 2019-12-15; treaty Article 30(3) preserves application to earlier tax periods. No old treaty body is used. Roster II V denotes a negotiating protocol, not an operative amendment. Later amendments, MLI effects and developments after the 2026-01-01 roster snapshot have not been exhaustively verified.

Original PDF SHA-256: 7de0880f35d30dae25056ec347b7326f84b2954a72c6bf746e6213407a3b2a73

Source identity and available body

Edition: de-tunisia-2018-base
Class: Original publication, not synthesized or consolidated
Source: BGBl. 2018 II S. 710 (consent law); S. 711–735 (convention and protocol)
Scope: 26 physical pages; 31 articles in each of DE and FR; all 5 protocol sections; closing and signers retained
Native spans: 3038
Paragraph groups: {'de': 119, 'fr': 119}
Arabic: Not acquired; no Arabic reader
Exact official URL (inert): https://www.bundesfinanzministerium.de/Content/DE/Standardartikel/Themen/Steuern/Internationales_Steuerrecht/Staatenbezogene_Informationen/Laender_A_Z/Tunesien/2018-12-28-Tunesien-Abkommen-DBA-Gesetz.pdf?__blob=publicationFile&v=1

Complete source components

The full native page views retain preamble, law, headings, article body, numbered paragraphs, closing formula, signature labels and names, protocol and publisher notices. There are no tabular schedules or substantive footnotes in this PDF. Fourteen French ordinal superscript spans are retained as superscripts, not footnotes.

Conservation checks account for every native span and painted glyph. Shared names and running notices are retained once in the complete physical source view. The logo and consent-law separator remain in the unchanged facsimile and page renders. No OCR, font remapping, wording repair or translation.

Review, source scope and evidence

Source identity and available body

Complete source components

Sealed source evidence

Physical pages