The income tax treaty between Lithuania and Morocco entered into force on 4 April 2022. The treaty, signed 19 April 2013, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Lithuanian profit tax and income tax and covers Moroccan income tax and corporation tax.
Residence
If a person other than an individual is considered resident in both Contracting States, the competent authorities of both States will determine its residence for the purpose of the treat…