The income tax treaty between Morocco and Zambia was signed on 1 October 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 Zambian income tax. Withholding Tax Rates Dividends - 10% Interest - 10% Royalties - 10% Fees for technical services (managerial, technical or consultancy) - 10% Limitation on Benefits The beneficial provisions of Articles 10 (Dividends), 11 (Interest), and 12 (Royalties and Fees for Technical Services) will not apply if the main purpose or one of the main purposes of any person...