The income tax treaty between Mauritius and Morocco was signed on 25 November 2015. The treaty is the first of its kind between the two countries. Taxes Covered The treaty covers Mauritius income tax, and Moroccan income tax and corporation tax. Withholding Tax Rates Dividends - 8% if the beneficial owner is a company that directly owns at least 25% of the paying company's capital; otherwise 10% Interest - 10% Royalties - 10% Capital Gains The following capital gains derived by a resident of one Contracting State may be taxed by the other State: Gains from the alienation of immovable...