Double Taxation Relief Manual

DT13500 - Double Taxation Manual: Morocco: agreement in place

The comprehensive agreement (SI 1991/2881) entered into force on 29 November 1990 and has effect

1. In the United Kingdom for

i) Income Tax from 1981-82,

ii) Capital Gains Tax from 1981-82,

iii) Corporation Tax from 1 April 1981.

2. In Morocco for

i) taxes withheld at source which accrues or becomes payable on or after 1 December 1990,

ii) other taxes for taxable periods ending on or after 1 January 1990.

 

If using the HMRC Intranet, the agreement can be viewed through the “New treaties/protocols in force” link on the sidebar. On the HMRC web-site, searching for “Treaties in force Morocco” will provide a link to the treaty.

The text of the Tax Treaty can be found via Morocco tax treaties