Details of the Cameroon - Morocco Income Tax Treaty (the Treaty), signed on 7 September 2012, have become available. The Treaty was concluded in the English, French and Arabic languages, each text having equal authenticity. In the case of divergence, however, the French text prevails. The Treaty generally follows the UN Model (2001).
The maximum rates of withholding tax are:
| - | 10% on dividends (article 10(2)); | |
| - | 10% on int… |