According to an update from the Moroccan General Directorate of Taxation (DGI), the income tax treaty with Saudi Arabia entered into force on 1 August 2022 and is effective from 1 January 2023. The treaty, signed 14 April 2015, is the first of its kind between the two countries. Taxes Covered The treaty covers Moroccan income tax and corporation tax, and covers Saudi Zakat and income tax including the natural gas investment tax. 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...