Morocco Croatia Tax Treaty — Double Taxation | PDF | Upsilon

Tax Treaty between Morocco and Croatia

Full text of the tax treaty concluded between the Kingdom of Morocco and the Republic of Croatia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.

Scope of Application

This treaty applies to persons who are residents of one or both Contracting States. It covers taxes on income levied on behalf of each State, its political subdivisions or local authorities.

Main Provisions

• Tax Residence — Criteria for determining the residence of individuals and legal entities in both States.
• Dividends — Tax regime applicable to dividends paid between residents of both States.
• Interest — Rules for the taxation of interest paid to residents of the other Contracting State.
• Royalties — Tax treatment of royalties received by residents of each State.
• Capital Gains — Taxation of gains from the alienation of property situated in one of the States.
• Elimination of Double Taxation — Agreed methods (tax credit or exemption) to eliminate double taxation.