Document Taxation 🤝 Tax treaty
UMA Tax Treaty — Arab Maghreb Union | PDF | Upsilon Consulting
Download the UMA (Arab Maghreb Union) tax treaty for the elimination of double taxation. Full text in PDF format.
UMA Tax Treaty — Arab Maghreb Union
Extract from Official Gazette No. 6049 — Summary of the multilateral agreement concluded among the Arab Maghreb Union member states (Morocco, Algeria, Tunisia, Libya, Mauritania) for the elimination of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Scope
The treaty applies to taxes on income levied in both states…
Key provisions
- Tax residence rules and taxation of immovable property income, business profits
- Reduced rates on dividends, interest, and royalties
- Treatment of independent professions and directors’ fees
- Methods for elimination of double taxation: exemption or tax credit
- Rules on mutual administrative assistance and exchange of information
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