Schedule 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
The Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Kingdom of Morocco;
Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains;
Have agreed as follows:
- ARTICLE 1Personal scope
- ARTICLE 2Taxes covered
- ARTICLE 3General definitions
- ARTICLE 4Fiscal residence
- ARTICLE 5Permanent establishment
- ARTICLE 6Income from immovable property
- ARTICLE 7Business profits
- ARTICLE 8Shipping and air transport
- ARTICLE 9Associated enterprises
- ARTICLE 10Dividends
- ARTICLE 11Interest
- ARTICLE 12Royalties
- ARTICLE 13Capital gains
- ARTICLE 14Independent personal services
- ARTICLE 15Dependent personal services
- ARTICLE 16Directors' fees
- ARTICLE 17Artistes and athletes
- ARTICLE 18Pensions and annuities
- ARTICLE 19Governmental remuneration and pensions
- ARTICLE 20Students, apprentices and trainees
- ARTICLE 21Income not expressly mentioned
- ARTICLE 22Elimination of double taxation
- ARTICLE 23Non-discrimination
- ARTICLE 24Mutual agreement procedure
- ARTICLE 25Exchange of information
- ARTICLE 26Diplomatic and consular officials
- ARTICLE 27Entry into force
- ARTICLE 28Termination