The tax treaty between Morocco and Serbia was signed on 6 June 2013. The treaty is the first of its kind between the two countries and has not yet entered into force.
Taxes Covered
The treaty covers Moroccan income and corporation tax, and Serbian personal and corporate income tax.
Service PE
The treaty includes provisions that a permanent establishment will be deemed constituted if an enterprise of one Contracting State furnishes services through employees or other engaged personnel …