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Tax Convention with Morocco will Enter into Force

March 25, 2022

Ministry of Finance

Tax Convention with Morocco will Enter into Force

[Provisional translation]

1. On March 24, mutual notifications necessary for the entry into force of the “Convention between Japan and the Kingdom of Morocco for the Elimination of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance” (signed on January 8, 2020) were completed between the Government of Japan and the Government of the Kingdom of Morocco.

2. This Convention, accordingly, will enter into force on April 23, 2022 (the thirtieth day after the date of completion of the mutual notifications) and will have effect:
(a) in Japan:
(i) with respect to taxes levied on the basis of a taxable year, for taxes for any taxable years beginning on or after January 1, 2023; and
(ii) with respect to taxes levied not on the basis of a taxable year, for taxes levied on or after January 1, 2023; and
(b) in the Kingdom of Morocco:
(i) with respect to taxes withheld at source, on amounts paid or credited, on or after January 1, 2023; and
(ii) with respect to other taxes, for any taxable year or period beginning on or after January 1, 2023.
The provisions concerning the exchange of information and the assistance in the collection of taxes will have effect from April 23, 2022, without regard to the date on which the taxes are levied or the taxable year to which the taxes relate.

【Reference】 Texts and Outline of the Convention
・“Convention between Japan and the Kingdom of Morocco for the Elimination of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance”(Japanese(PDF:218KB)English(PDF:238KB)
・Outline of the Convention