The Double Taxation Relief (Taxes on Income) (Morocco) Order 1991
Under the Convention with Morocco scheduled to this Order shipping and air transport profits (Article 8), certain trading profits not arising through a permanent establishment (Article 7), non-governmental pensions (Article 18) and the earnings of temporary business visitors (Articles 14 and 15) are, subject to certain conditions, to be taxed only in the country of the taxpayer’s residence. Where an enterprise which is a resident of one country carries on business through a permanent establishment in the other, the profits of the enterprise which are attributable to that permanent establishment may be taxed in that other country (Articles 5 and 7).