The income tax treaty between Benin and Morocco entered into force on 28 November 2022. The treaty, signed 25 March 2019, is the first of its kind between the two countries.
Taxes Covered
The treaty covers the personal and corporate income taxes of both countries.
Limited Force of Attraction Provision
Article 7 (Business Profits) includes a limited force of attraction provision whereby taxing rights are granted to a Contracting State on profits attributable to the sale of goods or merch…