According to recent reports, the income tax treaty between Morocco and Rwanda entered into force on 5 March 2020. The treaty, signed 19 October 2016, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Moroccan income tax and corporation tax and covers Rwandan income tax and tax on rent of immovable property.
Service PE
The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes services through…