The OECD has published Morocco's provisional list of reservations and notifications (MLI position) for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI), which Morocco signed on 25 June 2019.
According to the MLI position, Morocco intends to have the MLI cover 76 of its tax treaties. With respect to the optional provisions of the MLI, Morocco has reserved the right for the relevant articles to not apply to its covered agreements. Further, Morocco did …