The income tax treaty between Japan and Morocco entered into force on 23 April 2022. The treaty, signed 8 January 2020, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Japanese income tax, corporation tax, the special income tax for reconstruction, local corporation tax, and local inhabitant taxes. It covers Moroccan income tax and corporation tax.
Residence
If a person other than an individual is considered resident in both Contracting States, the co…