On 31 December 2014, Cameroon ratified the pending income tax treaty with Morocco. The treaty, signed 7 September 2012, is the first of its kind between the two countries. Taxes Covered The treaty covers Cameroonian personal income tax plus surcharges, company tax and the minimum tax on companies plus surcharges, the special tax on income paid to persons resident out of Cameroon, and the housing loans fund tax and other taxes based on salaries. 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...