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Treaty between Morocco and Croatia – details

25 March 2013

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Treaty Development

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Croatia; Morocco

Details of the Croatia - Morocco Income Tax Treaty, signed on 26 June 2008, have become available. The treaty was concluded in the Croatian, Arabic and English languages, each text having equal authenticity. In the case of divergence however, the English text prevails. The treaty generally follows the UN Model (2001). The maximum rates of withholding tax are: -   10% on dividends, reduced to 8% if the beneficial owner is a company which directly owns at least 25% of the capital of the company paying the dividends; -   10% on interest. An exemption applies to interest paid to the government...