DT13502 - Particular agreements: Morocco: Source of income

For the purposes of the credit article (Elimination of double taxation), profits, income, and capital gains derived by a United Kingdom resident which can be taxed in Morocco under the provisions of the agreement are deemed to have a source in Morocco (Article 22(4)).

Interest and royalties are deemed to arise in the country in which the payer is resident (Articles 11(5) and 12(5)).