On 28 November 2019, the Moroccan Council of Ministers approved the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), which Morocco signed on 25 June 2019. After the internal ratification process is completed, Morocco must deposit its ratification instrument to bring the MLI into force for its covered agreements (tax treaties). The MLI will generally enter into force for a particular covered agreement on the first day of the month following a three-month period after both parties to the covered agreement have deposited their ratification instrument. Once in force, the provisions of...