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Tax Treaty between Morocco and Qatar in Force

08 April 2022

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Treaty Development

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Morocco-Qatar

According to a recent update from the Moroccan General Directorate of Taxation (DGI), the new income tax treaty between Morocco and Qatar entered into force on 22 June 2019. The treaty, signed 27 December 2013, replaces the 2006 tax treaty between the two countries. Taxes Covered The treaty covers Moroccan income tax and corporation tax and covers Qatari income 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 in a Contracting State if the activities continue for the same or connected project...