On 5 June 2018, Qatar's Emir Sheikh Tamim bin Hamad Al Thani approved the decree for the ratification of the new income tax treaty with Morocco. The treaty, signed 27 December 2013, will replace the 2006 tax treaty between the two countries.
Taxes Covered
The treaty covers Moroccan income tax and corporation tax and covers Qatari income tax.
Service PE
The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes services throug…