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PROTOCOL

FINAL PROTOCOL TO CONVENTION BETWEEN THE FEDERAL REPUBLIC OF GERMANY AND THE KINGDOM OF MOROCCO  FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND CAPITAL

On signing the Convention for the avoidance of double taxation with respect to taxes on income and capital concluded this day between the Federal Republic of Germany and Morocco, the undersigned Plenipotentiaries have agreed on the following provisions, which shall form an integral part of this Convention.

(1) The provisions of Articles 6 to 22 of the Convention shall apply to income derived from the Federal Republic of Germany or elements of capital situated in that State and belonging to a resident of Morocco only if the latter, upon request by the Administration, furnishes proof that such income and elements of capital are not excluded from normal tax treatment in Morocco.

(2) Notwithstanding the provisions of paragraph (1), sub-paragraph (1), of Article 23 of the Convention, the provisions of paragraph (1), sub-paragraph (2), of that Article shall apply to profits of a permanent establishment and property forming part of the business property of a permanent establishment, to dividends distributed by and holdings in a company and to gains referred to in Article 13, paragraph (2), of the Convention, unless the resident of the Federal Republic of Germany concerned furnishes proof that the income of the permanent establishment or company is derived exclusively or almost exclusively:

  • (a) from one of the following activities carried on in Morocco: the production or sale of goods or merchandise, the rendering of services, or banking or insurance business; or
  • (b) from dividends received by the company and distributed by a company being a rocco more than 25 per cent of the capital of which is held by the first-mentioned company and whose income is derived exclusively or almost exclusively from one of the following activities carried on in Morocco: the production or sale of goods or merchandise, the rendering of services, or banking or insurance business.

(3) The specialized institutions contributing to the economic development of Morocco, referred to in Article 23, paragraph (1), sub-paragraph (4), are the following:

  • (1) Caisse nationale de credit agricole;
  • (2) Fonds d'équipement communal;
  • (3) Office chérifien des phosphates;
  • (4) Office national de l'électricité;
  • (5) Offices régionaux de mise en valeur agricole;
  • (6) Bureau de recherches et de participations minières;
  • (7) Bureau d'études et de participations industrielles;
  • (8) Office national marocain du tourisme;
  • (9) Office national des Chemins de fer;
  • (10) Office de commercialisation et d'exportation;
  • (11) Régie d'aconage du port de Casablanca;
  • (12) Credit hôtelier et immobilier du Maroc;
  • (13) Banque nationale pour le développement économique;
  • (14) Banque centrale populaire;
  • (15) SEPYK (Société d'exploitation de pyrotine de Ketara);
  • (16) S.E.F.E.R.I.F. (Société d'exploitation du fer du Rif).