Update - Tax Treaty between Morocco and South Sudan

The income tax treaty between Morocco and South Sudan was signed on 1 February 2017. The treaty is the first of its kind between the two countries.

Taxes Covered

The treaty covers Moroccan income tax and corporation tax, and covers South Sudanese personal income tax and business profit tax.

Withholding Tax Rates

• Dividends - 5% if the beneficial owner is a company directly holding at least 25% of the paying company's capital; otherwise 10%
• Interest - 10%
• Royalties - 10%

Capital Gains

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