Morocco has 53 tax agreements in force, as reported in its response to the Peer Review questionnaire, including the Arab Maghreb Union Income Agreement concluded with four treaty partners.1

Morocco signed the MLI in 2019, listing 53 tax agreements.2

Morocco is implementing the minimum standard through the inclusion of the preamble statement and the PPT.3

The agreements that will be modified by the MLI will come into compliance with the minimum standard once the provisions of the MLI take effect.

No jurisdiction has raised any concerns about their agreements with Morocco.


← 1. In total, Morocco identified 56 “agreements” in its List of Tax agreements: 52 bilateral agreements and the Arab Maghreb Union Income Tax Agreement concluded with four of its treaty partners.

← 2. In total, Morocco listed 76 agreements under the MLI, 23 of which (the agreements with Albania*, Azerbaijan*, Bangladesh*, Burkina Faso, Cameroon, Democratic Republic of the Congo, Estonia, Ethiopia*, Ghana*, Guinea-Bissau*, Iran*, Lithuania, Madagascar*, Mauritius, Rwanda*, Sao Tome and Principe*, Saudi Arabia, Serbia, Slovenia, South Sudan*, Yemen* and Zambia, and the new agreements with Qatar) are not yet in force.

← 3. For its agreements listed under the MLI, Morocco is implementing the preamble statement (Article 6 of the MLI) and the PPT (Article 7 of the MLI).

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