On 9 June 2015, the Moroccan House of Representatives approved the ratification of the pending income tax treaty with Estonia. The treaty, signed 25 September 2013, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Estonian income tax, and Moroccan income tax and corporation tax.
Service PE
The treaty includes the provision that a permanent establishment (PE) will be deemed constituted when an enterprise of one Contracting State furnishes services in th…