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Morocco - South Sudan Tax Treaty (2017, not yet in force) — 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.

ARTICLE 30

Termination

This Agreement shall remain in force until terminated by a Contracting State. Either Contracting State may terminate the Agreement, through diplomatic channels, by giving notice of termination at least six months before the end of any calendar year after the fifth year following the year in which the Agreement has entered into force. In such case, the Agreement shall cease to have effect:

  • (a) in respect of taxes withheld at source, on amounts paid or credited, on or after the first day of January of the calendar year following that in which such notice is given; and
  • (b) in respect of other taxes, for any taxable year or period beginning on or after the first day of January of the calendar year following that in which such notice is given.

IN WITNESS WHEREOF, the undersigned duly authorised thereto by their respective governments, have signed this Agreement.

DONE in duplicate at Juba this 1st day of February 2017 in the Arabic and English languages, both texts being equally authentic. In case of divergence of interpretation, the English text shall prevail.

FOR THE GOVERNMENT OF THE KINGDOM OF MOROCCO:

FOR THE GOVERNMENT OF THE REPUBLIC OF SOUTH SUDAN: