DT13551 - DT: Morocco: double taxation agreement, Article 2: Taxes covered
(1) The taxes which are the subject of this Convention are:
- in the Kingdom of Morocco:
(i) the business profits tax and the investment reserve
(l'impôt sur les bénéfices professionnels et la
réserve d'investissement);
(ii) the tax on public and private salaries, emoluments,
fees, wages, pensions and life annuities (le prélèvement
sur les traitements publics et privés, les indemnités et
émoluments, les salaires, les pensions et les rentes
viagères);
(iii) the tax on urban real property and taxes related
thereto (la taxe urbaine et les taxes qui y sont rattachées);
(iv) the agricultural tax (l'impôt agricole);
(v) the complementary tax on the total income of individuals
(la contribution complémentaire sur le revenu global des
personnes physiques);
(vi) the tax on income from shares or corporate rights and
assimilated income (la taxe sur les produits des actions ou parts
sociales et revenus assimilés);
(vii) the tax on gains from real property (la taxe sur les
profits immobiliers);
(viii)the tax on urban land (l'impôt sur les terrains
urbains); and
(ix) the national solidarity tax (la participation à la
solidarité nationale);
(hereinafter referred to as `Moroccan tax`);
- in the United Kingdom of Great Britain and Northern Ireland:
(i) the income tax; (ii) the corporation tax; and (iii) the capital gains tax;
(2) This Convention shall also apply to any identical or substantially similar taxes which are imposed by either Contracting State after the date of signature of this Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any changes which are made in their respective taxation laws.
