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Morocco - Sao Tome Tax Treaty (2016, 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 29

Entry into Force

(1) This Convention shall be ratified and the instruments of ratification shall be exchanged as soon as possible.

(2) The Convention shall enter into force upon the exchange of instruments of ratification and its provisions shall have effect:

  • (a) in respect of taxes withheld at source, for amounts paid or credited on or after 1 January of the calendar year following that of entry into force of this Convention; and
  • (b) in respect of other taxes, for any fiscal year or taxable period beginning on or after 1 January of the calendar year following that of entry into force of this Convention.