The income tax treaty between Guinea and Morocco entered into force on 15 January 2016. The treaty, signed 3 March 2014, is the first of its kind between the two countries.
Taxes Covered
The treaty covers the income and corporation taxes of both countries.
Service PE
The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes services in a Contracting State through employees or other engaged personnel for the same or connected…