The income tax treaty between Morocco and Serbia entered into force on 19 April 2022. The treaty, signed 6 June 2013, is the first of its kind between the two countries. Taxes Covered The treaty covers Moroccan income and corporation tax, and Serbian personal and corporate 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 for a period or periods aggregating more than 3 months within any...