The Finance Act of 2020 presents a specific tax scheme for Takaful insurance [4] activities. The objective is to align this last activity with that practiced in the framework of conventional insurance while taking into account its specificities.
In 2015, the Tunisian insurance code was amended to introduce the Takaful activity.
Links:
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[3] https://www.atlas-mag.net/en/issue/the-virtuous-circle-of-formation
[4] https://www.atlas-mag.net/en/article/takaful-insurance-0