The income tax treaty between Azerbaijan and Morocco was signed on 5 March 2018. The treaty is the first of its kind between the two countries.
Taxes Covered
The treaty covers Azerbaijani tax on income of physical persons and tax on profit of legal persons. It covers Moroccan income tax and corporation tax.
Service PE
The treaty includes the provision that a permanent establishment (PE) will be deemed constituted when an enterprise furnishes services through employees or other engaged p…