According to a recent update from the Moroccan General Directorate of Taxation (DGI), the new income tax treaty between Morocco and Qatar entered into force on 22 June 2019. The treaty, signed 27 December 2013, replaces the 2006 tax treaty between the two countries.
Taxes Covered
The treaty covers Moroccan income tax and corporation tax and covers Qatari income tax.
Service PE
The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise…