The income tax treaty between Mali and Morocco reportedly entered into force on 3 June 2016. The treaty, signed 20 February 2014, is the first of its kind between the two countries. Taxes Covered The treaty covers Moroccan income tax and corporation tax, and covers Malian: Tax on wages and salaries; Tax on income from securities; Income tax on receivables and deposits; Tax on business profits; Tax on property income; Tax on agricultural profits; Tax on capital gains from the sale of movable and immovable property; and Corporation tax. Service PE The treaty includes the provision that a permanent establishment...