According to recent reports, Morocco published in the Official Gazette on 4 February 2021 the royal decree promulgating the law for the ratification of the pending income tax treaty with Japan. The treaty, signed 8 January 2020, is the first of its kind between the two countries and will enter into force 30 days after the ratification instruments are exchanged and will generally apply from 1 January of the year following its entry into force.