The income tax treaty between Morocco and Zambia entered into force on 8 February 2021. The treaty, signed 11 October 2017, is the first of its kind between the two countries. Taxes Covered The treaty covers Moroccan income tax and corporation tax and covers Zambian income tax. Withholding Tax Rates Dividends - 10% Interest - 10% Royalties - 10% Fees for technical services (managerial, technical, or consultancy) - 10% Limitation on Benefits The beneficial provisions of Articles 10 (Dividends), 11 (Interest), and 12 (Royalties and Fees for Technical Services) will not apply if the main purpose or one of the...