{
  "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-morocco-order-1991",
  "json_url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-morocco-order-1991.json",
  "id": "uksi/1991/2881",
  "title": "The Double Taxation Relief (Taxes on Income) (Morocco) Order 1991",
  "short_title": "Double Taxation Relief (Taxes on Income) (Morocco) 1991",
  "long_title": "Under the Convention with Morocco scheduled to this Order shipping and air transport profits (Article 8), certain trading profits not arising through a permanent establishment (Article 7), non-governmental pensions (Article 18) and the earnings of temporary business visitors (Articles 14 and 15) are, subject to certain conditions, to be taxed only in the country of the taxpayer’s residence. Where an enterprise which is a resident of one country carries on business through a permanent establishment in the other, the profits of the enterprise which are attributable to that permanent establishment may be taxed in that other country (Articles 5 and 7).",
  "citation": "S.I. 1991/2881",
  "type": "uksi",
  "year": "1991",
  "number": "2881",
  "version": "current",
  "date": "1991-12-19",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-morocco-order-1991/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-morocco-order-1991/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-morocco-order-1991/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-morocco-order-1991/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule",
      "kind": "schedule",
      "number": null,
      "heading": "CONVENTION BETWEEN THE GOVERNMENT OF THE UNITED KING-DOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE GOVERNMENT OF THE KINGDOM OF MOROCCO FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND CAPITAL GAINS",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-morocco-order-1991/schedule",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/part/1",
      "kind": "part",
      "number": "ARTICLE 1",
      "heading": "Personal scope",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-morocco-order-1991/schedule/part-1",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/part/2",
      "kind": "part",
      "number": "ARTICLE 2",
      "heading": "Taxes covered",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-morocco-order-1991/schedule/part-2",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/part/3",
      "kind": "part",
      "number": "ARTICLE 3",
      "heading": "General definitions",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-morocco-order-1991/schedule/part-3",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/part/4",
      "kind": "part",
      "number": "ARTICLE 4",
      "heading": "Fiscal residence",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-morocco-order-1991/schedule/part-4",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/part/5",
      "kind": "part",
      "number": "ARTICLE 5",
      "heading": "Permanent establishment",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-morocco-order-1991/schedule/part-5",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/part/6",
      "kind": "part",
      "number": "ARTICLE 6",
      "heading": "Income from immovable property",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-morocco-order-1991/schedule/part-6",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/part/7",
      "kind": "part",
      "number": "ARTICLE 7",
      "heading": "Business profits",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-morocco-order-1991/schedule/part-7",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/part/8",
      "kind": "part",
      "number": "ARTICLE 8",
      "heading": "Shipping and air transport",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-morocco-order-1991/schedule/part-8",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/part/9",
      "kind": "part",
      "number": "ARTICLE 9",
      "heading": "Associated enterprises",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-morocco-order-1991/schedule/part-9",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/part/10",
      "kind": "part",
      "number": "ARTICLE 10",
      "heading": "Dividends",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-morocco-order-1991/schedule/part-10",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/part/11",
      "kind": "part",
      "number": "ARTICLE 11",
      "heading": "Interest",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-morocco-order-1991/schedule/part-11",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/part/12",
      "kind": "part",
      "number": "ARTICLE 12",
      "heading": "Royalties",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-morocco-order-1991/schedule/part-12",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/part/13",
      "kind": "part",
      "number": "ARTICLE 13",
      "heading": "Capital gains",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-morocco-order-1991/schedule/part-13",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/part/14",
      "kind": "part",
      "number": "ARTICLE 14",
      "heading": "Independent personal services",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-morocco-order-1991/schedule/part-14",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/part/15",
      "kind": "part",
      "number": "ARTICLE 15",
      "heading": "Dependent personal services",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-morocco-order-1991/schedule/part-15",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/part/16",
      "kind": "part",
      "number": "ARTICLE 16",
      "heading": "Directors' fees",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-morocco-order-1991/schedule/part-16",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/part/17",
      "kind": "part",
      "number": "ARTICLE 17",
      "heading": "Artistes and athletes",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-morocco-order-1991/schedule/part-17",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/part/18",
      "kind": "part",
      "number": "ARTICLE 18",
      "heading": "Pensions and annuities",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-morocco-order-1991/schedule/part-18",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/part/19",
      "kind": "part",
      "number": "ARTICLE 19",
      "heading": "Governmental remuneration and pensions",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-morocco-order-1991/schedule/part-19",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/part/20",
      "kind": "part",
      "number": "ARTICLE 20",
      "heading": "Students, apprentices and trainees",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-morocco-order-1991/schedule/part-20",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/part/21",
      "kind": "part",
      "number": "ARTICLE 21",
      "heading": "Income not expressly mentioned",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-morocco-order-1991/schedule/part-21",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/part/22",
      "kind": "part",
      "number": "ARTICLE 22",
      "heading": "Elimination of double taxation",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-morocco-order-1991/schedule/part-22",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/part/23",
      "kind": "part",
      "number": "ARTICLE 23",
      "heading": "Non-discrimination",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-morocco-order-1991/schedule/part-23",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/part/24",
      "kind": "part",
      "number": "ARTICLE 24",
      "heading": "Mutual agreement procedure",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-morocco-order-1991/schedule/part-24",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/part/25",
      "kind": "part",
      "number": "ARTICLE 25",
      "heading": "Exchange of information",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-morocco-order-1991/schedule/part-25",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/part/26",
      "kind": "part",
      "number": "ARTICLE 26",
      "heading": "Diplomatic and consular officials",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-morocco-order-1991/schedule/part-26",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/part/27",
      "kind": "part",
      "number": "ARTICLE 27",
      "heading": "Entry into force",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-morocco-order-1991/schedule/part-27",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/part/28",
      "kind": "part",
      "number": "ARTICLE 28",
      "heading": "Termination",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-morocco-order-1991/schedule/part-28",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-morocco-order-1991/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1988/1",
      "title": "Income and Corporation Taxes Act 1988",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988",
      "provisions": [
        "section/788"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-morocco-order-1991/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-morocco-order-1991/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-morocco-order-1991/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/2881",
    "retrieved_at": "2026-10-29T14:32:10.325800+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}