The income tax treaty between Morocco and South Sudan was signed on 1 February 2017. The treaty is the first of its kind between the two countries. Taxes Covered The treaty covers Moroccan income tax and corporation tax, and covers South Sudanese personal income tax and business profit tax. Withholding Tax Rates Dividends - 5% if the beneficial owner is a company directly holding 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...