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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 30

Termination

This Convention shall remain in force until terminated by a Contracting State. Either Contracting State may terminate the Convention, through diplomatic channels, by giving notice of termination at least six months before the end of any calendar year beginning after the expiration of five years from the date on which this Convention enters into force. In such event, the Convention shall cease to 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 in which the notice of termination is given; 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 in which the notice of termination is given.

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

DONE in duplicate at Rabat on 25 January 2016, in the Arabic and French languages, both texts being equally authentic. In the case of divergence of interpretation, the French text shall prevail.

FOR THE GOVERNMENT OF THE KINGDOM OF MOROCCO:

FOR THE GOVERNMENT OF THE DEMOCRATIC REPUBLIC OF SAO TOME AND PRINCIPE: