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Morocco Pakistan Tax Treaty — Double Taxation | PDF | Upsilon Consulting
Download the tax treaty between Morocco and Pakistan for the elimination of double taxation. Extract from Official Gazette No. 5990.
Morocco–Pakistan Tax Treaty
Extract from Official Gazette No. 5990 — Summary of the agreement between the Kingdom of Morocco and Pakistan for the elimination of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Scope
The treaty applies to taxes on income levied in both states and covers persons who are residents of one or both Contracting States.
Key provisions
- Tax residence rules and criteria for determining fiscal domicile
- Reduced rates on dividends, interest, and royalties
- Treatment of independent professions and directors’ fees
- Methods for elimination of double taxation
- Rules on mutual administrative assistance and exchange of information
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