DT13576 - DT: Morocco: double taxation agreement, Article 27: Entry into force
(1) This Convention shall be ratified and the instruments of
ratification shall be exchanged at Rabat as soon as possible.
(2) This Convention shall enter into force immediately after
the expiration of thirty days following the date on which the
instruments of ratification are exchanged and shall thereupon have
effect:
- in Morocco:
(i) in respect of taxes withheld at source on income which
accrues or becomes payable, on or after the first day of the month
following that in which the exchange of instruments of ratification
took place;
(ii) in respect of other taxes on income, for taxable
periods ending on or after the first day of January of the year in
which such exchange took place;
- in the United Kingdom:
(i) in respect of income tax and capital gains tax, for any year of assessment beginning on or after 6th April, 1981; and (ii) in respect of corporation tax, for any financial year beginning on or after 1st April, 1981.
