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Tax Treaty between Morocco and Slovenia has Entered into Force

29 August 2022

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Treaty Development

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Morocco-Slovenia

Slovenia published a notice in the Official Gazette on 25 August 2022 announcing that the income tax treaty with Morocco entered into force on 14 April 2022. The treaty, signed 5 April 2016, is the first of its kind between the two countries. Taxes Covered The treaty covers Moroccan income tax and corporation tax and covers Slovenian tax on income of legal persons and tax on income of individuals. Service PE The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes services in a Contracting State through employees or other engaged personnel for...