The income tax treaty between Morocco and Slovenia was signed on 5 April 2016. The treaty is the first of its kind between the two countries.
Taxes Covered
The treaty covers Moroccan income tax and corporation tax. It covers Slovenian tax on income of legal persons and tax on income of individuals.
Service PE
The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes services in a Contracting State through employees or other …