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Morocco Ratifies Pending Tax Treaties with Azerbaijan and Republic of the Congo

21 March 2019

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Treaty Development

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Morocco-Azerbaijan-Congo

On 7 March 2019, Morocco published in the Official Gazette the decrees for the ratification of the pending income tax treaty with Azerbaijan, which was signed 5 March 2018 ({News-2018-04-24/T/5-previous coverage}), and the pending income tax treaty with the Republic of Congo, which was signed 30 April 2018 ({News-2019-01-02/T/4-previous coverage}). Both treaties are the first of their kind between Morocco and the respective countries and will enter into force once the ratification instruments are exchanged and apply from 1 January of the year following their entry into force.