The tax treaty between Iran and Morocco was signed 25 February 2008. The treaty is the first of its kind between the two countries and has not yet entered into force. Taxes Covered The treaty covers Iranian income tax, and Moroccan general income tax and corporation tax. Service PE The treaty includes provisions that a permanent establishment will be deemed constituted if an enterprise of one State furnished services in the other State through employees or other engaged personnel for the same or connected project for a period or periods aggregating more than 6 months in any 12 month period....