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Latest Treaty Updates: Morocco

Morocco - Azerbaijan


A law to ratify the Azerbaijan-Morocco DTA was tabled before Morocco's Cabinet on June 14, 2018.

Morocco - Congo, Republic of the


The Moroccan Government has approved for ratification a DTA with the Republic of the Congo, it announced on May 29, 2018.

Morocco - Congo, Republic of the


A DTA between Morocco and the Congo was signed on April 30, 2018.

Morocco - Bangladesh


The Moroccan upper house of parliament on April 5 passed draft Law No. 22.18, endorsing a DTA signed with Bangladesh.

Morocco - Cape Verde


Morocco and Cape Verde will begin DTA negotiations in March 2018, Morocco's Tax Agency announced.

Bangladesh - Morocco


Bangladesh and Morocco signed a DTA on March 1, 2018.

Morocco - Benin


Morocco's tax agency has announced the launch of DTA negotiations with Benin, beginning in February 2018.

Morocco - Bahrain


Morocco on September 21, 2017, published a notice in its Official Gazette to ratify and bring into effect the DTA Protocol signed with Bahrain in April 2016.

Morocco - Togo


According to preliminary reports, Morocco intends to launch DTA negotiations with Togo.

Morocco - Slovenia


Morocco and Slovenia signed a DTA on April 6.

Mauritius - Morocco


Mauritius and Morocco signed a DTA on November 25, 2015.

Morocco - Guinea-Bissau


Morocco and Guinea-Bissau signed a DTA on May 28, 2015.

Cameroon - Morocco


The DTA with Morocco has been ratified by Decree 2014/609 issued by the Cameroonian President on December 31, 2014.

Mali - Morocco


Mali's Cabinet on December 24, 2014, approved a DTA signed with Morocco.

Estonia - Morocco


Estonia passed a law ratifying its DTA with Morocco on September 9, 2014.

Morocco - Serbia


According to preliminary media reports, Morocco's lower house of parliament on July 9, 2014, approved a law to ratify the DTA signed with Serbia in June 2013.

Morocco - Guinea


According to preliminary media reports, the Government of Morocco on June 12, 2014, approved a law to ratify the DTA signed with Guinea.

Guinea - Morocco


According to preliminary media reports, the parliament of Guinea approved a law that would ratify the DTA with Morocco on May 23, 2014.

Morocco - Mali


Morocco's Government on May 8, 2014, approved a draft law that would ratify the DTA signed with Mali.

Morocco - Guinea


A DTA was reportedly signed between Morocco and Guinea as part of Moroccan King Mohammed VI's visit to Guinea, which began on March 3, 2014.

Morocco - Mali


Morocco and Mali signed a DTA on February 20, 2014.

Singapore - Morocco


The DTA signed between Singapore and Morocco entered into force on January 15, 2014.

Morocco - Lithuania


The Committee for Foreign Affairs of Morocco's lower house of parliament endorsed the DTA signed with Lithuania, as part of Morocco's domestic ratification procedures, at its meeting on January 2, 2014.

Morocco - Qatar


Morocco and Qatar signed a DTA on December 24, 2013.

Morocco - Estonia


Morocco and Estonia signed a DTA on September 25, 2013.

Morocco - Serbia


According to preliminary media reports, on September 19, 2013, Morocco's Governing Council approved a law that would ratify the DTA the nation signed with Serbia.

India - Morocco


India and Morocco signed a DTA protocol on August 8, 2013.

Lithuania - Morocco


According to preliminary media reports, the Government of Morocco on August 1, 2013, approved a law that would ratify the DTA the nation signed with Lithuania.

Azerbaijan - Morocco


Azerbaijan and Morocco have agreed a draft DTA, Morocco's Ambassador to Azerbaijan has recently announced.

Serbia - Morocco


The DTA signed between Serbia and Morocco was tabled before Serbia's parliament on July 12, 2013.

Morocco - Various


According to preliminary media reports, Morocco has concluded a second round of DTA negotiations with Ghana and Guinea.

Serbia - Morocco


Morocco and Serbia signed a DTA on June 6, 2013.

Morocco - Burkina Faso


Morocco's Governing Council on December 6, 2012, approved a bill containing the DTA the nation signed with Burkina Faso on May 18, 2012.

Morocco - Cameroon


According to preliminary media reports, Morocco's government on November 22, 2012, approved the DTA the nation signed with Cameroon and forwarded it to the nation's legislative assembly for ratification.

Lithuania - Morocco


According to preliminary media reports, Lithuania and Morocco held a second round of DTA negotiations from October 29-November 2, 2012.

Cameroon - Morocco


Cameroon and Morocco signed five cooperation agreements during three days of meetings that concluded on September 7, 2012, including a DTA.

Burkina Faso - Morocco


According to preliminary media reports, on May 18, 2012, Burkina Faso and Morocco signed a DTA.

Morocco - Ireland


According to preliminary media reports, Morocco's parliament on February 18, 2012, ratified the pending DTA signed with Ireland.

Albania - Morocco


According to preliminary media reports, Albania and Morocco initialled a DTA text on January 27, 2012.

Estonia - Morocco


No further information provided.

Ireland - Morocco


The DTA was signed on June 22, 2010. In Ireland, the DTA applies to income tax, the income levy, corporation tax and capital gains tax. In Morocco, the DTA applies to income tax and corporation tax. The DTA provides for the exchange of information, the elimination of double taxation, provides permanent establishment rules, rules on immovable property, and business profits. Dividend withholding tax is charged at: 6% where the beneficial owner is a company owning directly at least 25% of the capital of the paying company, and at 10% in all other cases. Interest withholding tax is charged at 10%, except in the case of certain government institutions, including the governments of each state, the central banks of both states, the National Treasury Management Agency in Ireland, the Irish National Pension Reserve Fund, and any financial institution wholly owned by the governments of each state. In Morocco, it extends to the Deposit and Management Fund, and the Moroccan Pension Fund. Royalties are taxed at 10%.

Morocco - Saudi Arabia


Draft version, Saudi signature pending

Treaty Updates by Territory

Latest News

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Morocco, Macedonia Sign DTA

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Hong Kong Property Taxes Reviewed

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NZ Emissions 'Tax' Attacked

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Orascom Loses Algerian Tax Appeal

Egyptian telecom company, Orascom Telecom, has announced that its Algerian subsidiary, Orascom Telecom Algérie, has received a rejection to its appeal, made in December last year, against the notice for taxes and penalties it had received from the Algerian tax authorities the month previously.

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Switzerland, Slovakia Initial Revised DTA

It has recently emerged that Switzerland and Slovakia have initialled a revised bilateral double taxation agreement, containing the Organization for Economic Cooperation and Development’s standard on tax information exchange.

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UK Budget To Hit The Rich

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Jersey Riding Out Onshore Storm

Jersey will overcome the evolving challenges being faced by offshore international financial centres, Geoff Cook, Chief Executive of Jersey Finance, told participants at a Breakfast Briefing in London.

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Germany Approves Liechtenstein TIEA

Germany’s Cabinet has recently approved a bill pertaining to the bilateral tax information exchange agreement with Liechtenstein.

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UAE Completes VAT Study

Authorities in the United Arab Emirates are inching closer to the introduction of a value-added tax.

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Malaysia Not Cancelling GST

After a government meeting, Malaysia’s Second Finance Minister, Datuk Seri Ahmad Husni Hanadzlah, has rejected any suggestion that the proposed introduction of a goods and services tax has been cancelled.

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Australia Promised Full Debate On Tax Review

Following indications that the Australian government was thinking of a delay to the release of the Henry tax review, the Treasurer, Wayne Swan, has now confirmed that it will be issued in good time for a full debate on any proposed tax changes.

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IRS Offers Help To Struggling Taxpayers

The US Internal Revenue Service has announced several additional steps it is taking this tax season to help people having difficulties meeting their tax obligations because of unemployment or other financial problems.

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Baucus Seeks Trade Preference Reform

Senate Finance Committee Chairman Max Baucus is leading efforts for reform of US trade preference programs accorded to developing countries.

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OECD Urges Fiscal Policy Shift

Governments must now gear their economies towards jobs, international competitiveness and increasing the tax-take, the Organization for Economic Cooperation and Development has said in its latest ‘Going for Growth’ report, analyzing the next step for recovering economies.

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BVI To Review Taxes And Fees

British Virgin Islands Prime Minister, Ralph O’Neal has said that the territory will run a budget surplus during 2010, although the government still intends to review indirect taxes and fees on financial services.

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Bahrain And UK Sign DTA

The Kingdom of Bahrain’s Minister of Finance, Shaikh Ahmed bin Mohammed Al Khalifa, and UK ambassador, Jamie Bowden, signed a comprehensive double taxation agreement between the two countries in Manama on March 10.

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Australia And Chile Sign DTA

Australia’s Assistant Treasurer, Nick Sherry, has announced that Australia and Chile have signed a comprehensive bilateral double taxation agreement – the second such agreement between Australia and a South American country.

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Swiss-German Tax Talks Resume

During a recent visit to Berlin, Switzerland’s State Secretary Michael Ambühl, Head of the State Secretariat for International Financial Matters in the Federal Department of Finance, met with representatives of Germany's Federal Ministry of Finance and Federal Chancellery to exchange ideas on current financial and tax policy issues.

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US Senate Approves Tax Extenders Bill

US Senate Finance Committee Chairman Max Baucus has applauded the Senate’s passage of legislation to extend tax cuts, unemployment insurance benefits and eligibility for unemployment benefits and health care for unemployed workers through the end of 2010.

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MEPs Push EU Tobin Tax

In a recently adopted resolution, the European Parliament has emphasized the need to develop plans for a global tax to discourage excessive risk-taking by financial institutions and to ensure that the financial industry pays for damage caused by the financial crisis.

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Belgium's Kilometer Tax Opposed

The Humanist group cdH of the Walloon parliament in Belgium has rejected the idea of a road tax levied per kilometre travelled, advocating instead the introduction of an inclusive road tax disc, which could then be modified to take certain environmental criteria into account.

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Bahamas Achieves White-Listing

The Bahamas has achieved a place on the Organization for Economic Cooperation and Development's ‘white list’ following the signing of Tax Information Exchange Agreements with the seven Nordic economies of Denmark, the Faroe Islands, Finland, Greenland, Iceland, Norway and Sweden, on March 10.

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OECD Praises Portugal's Fiscal Plan

The Organization for Economic Cooperation and Development has welcomed Portugal’s fiscal consolidation plan, emphasizing that it will serve to support growth.

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