Article 1
Persons covered
This Convention shall apply to persons who are residents of one or both of the Contracting States.
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June 26, 2026
Convention Between the UNITED ARAB EMIRATES and the KINGDOM OF MOROCCO for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital
Preamble
The State of the United Arab Emirates and the Kingdom of Morocco, desiring to further develop and strengthen their economic relations by concluding a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital,
have agreed on the following provisions:
Contents
Article 1 - Persons Covered
Article 2 - Taxes Covered
Article 3 - General Definitions
Article 4 - Resident
Article 5 - Permanent Establishment
Article 6 - Income from Immovable Property
Article 7 - Business Profits
Article 8 - Shipping and Air Transport
Article 9 - Associated Enterprises
Article 10 - Dividends
Article 11 - Interest
Article 12 - Royalties
Article 13 - Capital Gains
Article 14 - Independent Personal Services
Article 15 - Dependent Personal Services
Article 16 - Directors' Fees
Article 17 - Artistes and Sportsmen
Article 18 - Pensions
Article 19 - Government Service
Article 20 - Teachers and Researchers
Article 21 - Students
Article 22 - Other Income
Article 23 - Capital
Article 24 - Public Income and Income of Public Entities
Article 25 - Methods for Elimination of Double Taxation
Article 26 - Non-discrimination
Article 27 - Mutual Agreement Procedure
Article 28 - Exchange of Information
Article 29 - Members of Diplomatic Missions and Consular Posts
Article 30 - Entry into Force
Article 31 - Termination