Protocol

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....nded to this notification (hereinafter referred to as the said Protocol); And whereas, the date of entry into force of the said Protocol is 15th July, 2019, being the date of the later of the notifications of the completion of the procedures required for the entry into force of the said Protocol, in accordance with Article 2 of the said Protocol; Now, therefore, in exercise of the powers con....

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....asion with respect to Taxes on Income, signed at Rabat on 30th October, 1998 (hereinafter referred to as "the Convention"). Have agreed as follows: Article 1 Article 26 of the Convention shall be deleted and replaced by: "ARTICLE 26 EXCHANGE OF INFORMATION 1. The competent authorities of the Contracting States shall exchange such information (including documents or certified....

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....n in respect of, the determination of appeals in relation to the taxes referred to in paragraph 1, or the oversight of the above. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions. The information may not be disclosed to any other authority or enforcement agency of the requesting Cont....

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....rary to public policy (ordre public). 4. If information is requested by a Contracting State in accordance with this Article, the other Contracting State shall use its information gathering measures to obtain the requested information, even though that other State may not need such information for its own tax purposes. The obligation contained in the preceding sentence is subject to the limitati....