On 24 December 2018, the Moroccan House of Representatives approved the law for the ratification of the pending income tax treaty with the Republic of the Congo. The treaty, signed 30 April 2018, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Congolese personal income tax and corporation tax and covers Moroccan income tax and corporation tax.
Service PE
The treaty includes the provision that a permanent establishment will be deemed constituted when a…