DT13570 - DT: Morocco: double taxation agreement, Article 21: Income not expressly mentioned

Items of income of a resident of a Contracting State who is subject to tax there in respect thereof, being income of a class or from sources not expressly mentioned in the foregoing Articles of this Convention shall, if the right or holding from which the income arises is not effectively connected with a permanent establishment in the other Contracting State, be taxable only in the first-mentioned State.