background image

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 3

General Definitions

(1) For the purposes of this Convention, unless the context otherwise requires:

  • (a) the terms "a Contracting State" and "the other Contracting State" mean Morocco or Sao Tome and Principe, as the context requires;
  • (b) the term "Morocco" means the Kingdom of Morocco and, when used in a geographical sense, the term "Morocco" includes:
    • (i) the territory of the Kingdom of Morocco, its territorial sea; and
    • (ii) the maritime zone beyond the territorial sea, consisting of the soil and its subsoil (continental shelf), and the exclusive economic zone over which Morocco exercises its sovereign rights, in accordance with its domestic laws and international law, for the purposes of exploration for and exploitation of their natural resources;
  • (c) the term "Sao Tome and Principe" means the territory of the Democratic Republic of Sao Tome and Principe, as defined in its relevant laws, including the territorial sea and any other area over which, in accordance with international law and its domestic laws, Sao Tome and Principe exercises its sovereign rights or its jurisdiction;
  • (d) the term "tax" means the Moroccan tax or the Sao Tomean tax, as the context requires;
  • (e) the term "person" includes an individual, a company, a partnership and any other body of persons;
  • (f) the term "company" means any body corporate or any other entity that is treated as a body corporate for tax purposes;
  • (g) the terms "enterprise of a Contracting State" and "enterprise of the other Contracting State" mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State;
  • (h) the term "international traffic" means any transport by a ship or aircraft operated by an enterprise that has its place of effective management in a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;
  • (i) the term "competent authority" means:
    • (i) in the case of Morocco, the Minister of Economy and Finance or his authorised representative;
    • (ii) in the case of Sao Tome and Principe, the Minister of Finance and Public Administration or his authorised representative;
  • (j) the term "national" means:
    • (i) any individual possessing the nationality of a Contracting State; and
    • (ii) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State.

(2) As regards the application of the Convention at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that State for the purposes of the taxes to which the Convention applies, any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State.