background image

India - Morocco Tax Treaty (as amended by 2013 protocol) — Orbitax Tax Hub

Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.



This Convention shall remain in force indefinitely, until terminated by a Contracting State. Either Contracting State may terminate this Convention, through diplomatic channels, by giving notice of termination at best six months before the end of any calendar year beginning after the expiration of five years from the date of entry into force of the Convention In such event, the Convention shall cease to have effect:

  • (a) in India, in respect of income arising in any fiscal year on or after the first day of April next following the calendar year in which the notice of termination is given;
  • (b) in Morocco, in respect of income arising on or after the first day of January of the calendar year next following the year in which the notice of termination is given.

IN WITNESS WHEREOF, the undersigned, being duty authorised thereto, have signed the present Convention.

DONE in duplicate at Rabat, this 30th day of October, 1998, in the Hindi, Arabic, English and French languages, the four texts being equally authentic. In case of divergence of interpretation, the English text shall prevail.