DT13577 - DT: Morocco: double taxation agreement, Article 28: Termination
This Convention shall remain in force until terminated by one of the Contracting States. Either Contracting State may terminate the Convention, through the diplomatic channel, by giving notice of termination on or before 30th June in any calendar year. In such event, the Convention shall cease to have effect:
- in Morocco:
(i) in respect of taxes withheld at source on income paid or
credited, from 1st January in the calendar year next following that
in which the notice is given;
(ii) in respect of other taxes on income, for taxable
periods beginning on or after 1st January in the calendar year next
following that in which the notice is given;
- 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 in the calendar year
next following that in which the notice is given;
(ii) in respect of corporation tax, for any financial year
beginning on or after 1st April in the calendar year next following
that in which the notice is given.
