Double Taxation Agreement Morocco


There is no threshold/minimum number of working days in Morocco before the tax can be applied. However, the provisions of an international tax convention may provide for an exemption of wage income in Morocco, provided that the worker respects the threshold of the number of days he has spent outside Morocco during the period in question. There are also provisions on the protection of the inhabitants of one country against discriminatory taxation in the other country (Article 23) and on the exchange of information and consultations between the competent authorities of the two countries (Articles 24 and 25). 3. The term “interest” used in this Article means income from government bonds, bonds or bonds, whether or not secured by a mortgage, whether or not they are entitled to participate in profits, and other claims of any kind, as well as all other income treated as income from funds that is covered by the tax law of the State, in which the income is collected, but does not include all the income covered by the provisions. By Article 10. 2. The taxation of a permanent establishment owned by an enterprise of a Contracting State in the other Contracting State shall not be levied in that other State at a price lower than that levied by enterprises of that other State carrying on the same activities. Morocco has concluded a series of double taxation treaties with other countries/territories in order to avoid double taxation and to allow cooperation between Morocco and foreign tax authorities in the application of their respective tax legislation. In principle, the provisions of double taxation conventions take precedence over national rules. 4.

Enterprises of a Contracting State the capital of which is whote or in part owned or controlled, directly or indirectly, by one or more residents of the other Contracting State shall not be subject in the first-mentioned Contracting State to any taxation or requirement which is different or more onerous than the taxation and related requirements to which other similar enterprises of that first-mentioned State are subject, or of the state of life. 1. The competent authorities of the Contracting States shall exchange the information necessary for the application of the provisions of this Convention or of the domestic law of the Contracting States concerning taxes covered by the Convention, in so far as the taxation provided for in this Convention is not contrary to the Convention. All information received by a Contracting State shall be treated as confidential and shall be communicated only to persons or authorities involved in the taxation, collection or enforcement of taxes covered by the Convention. 1. If a State established in a Contracting State considers that the acts of one or both Contracting States will result or result in taxation which is not in conformity with this Agreement, it may, notwithstanding the remedies provided for by the national laws of those States, bring its case before the competent authority of the Contracting State in which it resides: The State Commission of the CNSS applies to wages paid by employers. Both the employer and the employee are subject to CNSS contributions on the employees` salary. The level of workers` contributions can be up to 6.74 per cent and 21.09 per cent for employers. Some contributions are capped, others are not. CNSS contributions are deducted and paid monthly by the employer. Morocco has signed social security agreements with other countries/territories, mainly France, Belgium, the Netherlands, Spain, Sweden, Germany, Denmark, Tunisia, Canada and Portugal. 2.

The competent authority, if the objection appears to it to be justified and if it is unable to find an appropriate solution itself, shall endeavour to resolve the matter by mutual agreement with the competent authority of the other Contracting State with a view to tax evasion which is not in conformity with the Agreement. . . .

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