The income tax treaty between Albania and Morocco was signed on 5 October 2015. The treaty is the first of its kind between the two countries, and will enter into force after the ratification instruments are exchanged.
Taxes Covered
The treaty covers Albanian income taxes, including corporate profits tax, personal income tax and capital gains tax from the alienation of the movable or immovable property, and the tax on small business activities. It covers Moroccan income tax and corporation…