The income tax treaty between Albania and Morocco was signed on 5 October 2015. The treaty is the first of its kind between the two countries, and will enter into force after the ratification instruments are exchanged. Taxes Covered The treaty covers Albanian income taxes, including corporate profits tax, personal income tax and capital gains tax from the alienation of the movable or immovable property, and the tax on small business activities. It covers Moroccan income tax and corporation tax. Service PE The treaty includes the provision that a permanent establishment (PE) will be deemed constituted when an enterprise of...