Morocco Netherlands Tax Treaty — Double Taxation, Reduced Rates | Free PDF | Upsilon Consulting

Morocco–Netherlands Tax Treaty

Extract from Official Gazette No. 4948 — Summary of the convention between the Kingdom of Morocco and the Kingdom of the Netherlands for the elimination of double taxation and the prevention of tax evasion on income taxes.

Scope of Application

The convention applies to income taxes levied in both States, including:

• Netherlands: income tax (inkomstenbelasting), wage tax (loonbelasting), corporate tax (vennootschapsbelasting), dividend tax (dividendbelasting)
• Morocco: income tax, corporate tax

Main Provisions

• Rules on tax residence and taxation of real estate income, industrial and commercial profits
• Reduced rates on dividends, interest and royalties
• Treatment of independent professions and directors’ remuneration
• Methods for eliminating double taxation: exemption with progression and tax credit
• Rules on mutual administrative assistance and exchange of information
• Non-discrimination clause and mutual agreement procedure