The Double Taxation Relief (Taxes on Income) (Morocco) Order 1991

ARTICLE 2 Taxes covered

(1) The taxes which are the subject of this Convention are:

(a) in the Kingdom of Morocco:

(i) the business profits tax and the investment reserve (l'impôt sur les bénéfices professionnels et la réserve d'investissement);

(ii) the tax on public and private salaries, emoluments, fees, wages, pensions and life annuities (le prélèvement sur les traitements publics et privés, les indemnités et émoluments, les salaires, les pensions et les rentes viagères);

(iii) the tax on urban real property and taxes related thereto (la taxe urbaine et les taxes qui y sont rattachées);

(iv) the agricultural tax (l'impôt agricole);

(v) the complementary tax on the total income of individuals (la contribution complémentaire sur le revenu global des personnes physiques);

(vi) the tax on income from shares or corporate rights and assimilated income (la taxe sur les produits des actions ou parts sociales et revenus assimilés);

(vii) the tax on gains from real property (la taxe sur les profits immobiliers);

(viii) the tax on urban land (l'impôt sur les terrains urbains); and

(ix) the national solidarity tax (la participation à la solidarité nationale);

(hereinafter referred to as “Moroccan tax”);

(b) in the United Kingdom of Great Britain and Northern Ireland:

(i) the income tax;

(ii) the corporation tax; and

(iii) the capital gains tax;

(hereinafter referred to as “United Kingdom tax”).

(2) This Convention shall also apply to any identical or substantially similar taxes which are imposed by either Contracting State after the date of signature of this Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any changes which are made in their respective taxation laws.