DT13500 - Particular agreements: Morocco: Agreement
The comprehensive agreement (SI 1991/2881) entered into force on 29 November 1990 and has effect
- In the United Kingdom for
i) Income Tax from 1981-82,
ii) Capital Gains Tax from 1981-82,
iii) Corporation Tax from 1 April 1981.
- In Morocco for
i) taxes withheld at source which accrues or becomes payable on
or after 1 December 1990,
ii) other taxes for taxable periods ending on or after 1
January 1990.
