The income tax treaty between Madagascar and Morocco entered into force on 14 November 2022. The treaty, signed 18 November 2016, is the first of its kind between the two countries. Taxes Covered The treaty covers Malagasy tax on income, synthetic tax, direct tax on hydrocarbons, tax on salaries and assimilated income, tax on income from movable assets, and tax on gains from immovable property. It covers Moroccan income tax and corporation tax. Service PE The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes services through employees or other engaged personnel if...