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 (the UMA Agreement).1

Morocco signed the MLI in 2019, listing its non-compliant tax agreements.

Morocco is implementing the minimum standard through the inclusion of the preamble statement and the PPT.2

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.

Morocco’s listed agreements under the MLI will start to be compliant after Morocco’s ratification of the MLI. Morocco is encouraged to ratify the MLI as soon as possible. Morocco indicated that the approval of the MLI by the Moroccan Chamber of Representatives (first chamber of the parliament) was in progress. Morocco also reiterated its engagement to deposit the instrument of ratification of the MLI as soon as possible.


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

← 2. 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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