https://www.taxtmi.com/notifications?id=13803 The Convention allocates taxing rights between India and Morocco for specified income taxes, applies to residents of one or both States, defines key terms including resident and permanent establishment, and prescribes category based taxation rules (immovable property, business profits attributable to permanent establishments, shipping and air transport, dividends, interest, royalties, capital gains, personal services and other incomes). It requires elimination of double taxation by allowing credit for tax paid in the other State, establishes a Mutual Agreement Procedure for resolving disputes, mandates exchange of information subject to confidentiality, and provides for collection assistance and non discrimination protections. en-us Wed, 15 Mar 2000 00:00:00 +0530 Thu, 19 Dec 2024 17:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=13803 The Convention allocates taxing rights between India and Morocco for specified income taxes, applies to residents of one or both States, defines key terms including resident and permanent establishment, and prescribes category based taxation rules (immovable property, business profits attributable to permanent establishments, shipping and air transport, dividends, interest, royalties, capital gains, personal services and other incomes). It requires elimination of double taxation by allowing credit for tax paid in the other State, establishes a Mutual Agreement Procedure for resolving disputes, mandates exchange of information subject to confidentiality, and provides for collection assistance and non discrimination protections. Notifications Income Tax Wed, 15 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/notifications?id=13803