Morocco
A. Progress in the implementation of the minimum standard
Morocco has 57 tax agreements in force, as reported in its response to the Peer Review questionnaire, including the Arab Maghreb Union Income Agreement concluded with four treaty partners (the UMA Agreement).1 None of those agreements comply with the minimum standard.
Morocco signed the MLI in 2019 and listed its non-compliant tax agreements. The agreements that will be modified by the MLI will come into compliance with the minimum standard once the provisions of the MLI take effect.
Morocco is implementing the minimum standard through the inclusion of the preamble statement and the PPT.2
← 1. In total, Morocco identified 60 “agreements” in its List of Tax agreements: 56 bilateral agreements and the UMA Agreement concluded with four of its treaty partners.
← 2. For its agreements listed under the MLI, Morocco is implementing the preamble statement (Article 6 of the MLI) and the PPT (Article 7 of the MLI).