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Morocco; Vietnam

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Treaty between Morocco and Vietnam – details

Details of the Morocco - Vietnam Income Tax Treaty, signed on 24 November 2008, have become available. The treaty was concluded in the Arabic, Vietnamese, French and English languages, each text having equal authenticity. In the case of divergence, however, the English text prevails. The treaty generally follows the UN Model (2001).

The maximum rates of withholding tax are:

-   10% on dividends;
-   10% on interest. An exemption applies to interest borne and paid by a government or the central bank of a contracting state to the government or the central bank of the other contracting state; and
-   10% on royalties.

Deviations from the UN Model include that:

-   the definition of a permanent establishment (PE) includes:
(i)   an installation structure, or equipment used for the exploration of natural resources (article 5(2) (g));
(ii)   a sales outlet (article 5(2) (h)); and a warehouse (article 5(2) (i));
-   article 6 (Income from immovable property) contains an additional paragraph (5.) stating that income derived from the holding of shares and ancillary rights in a real estate company are taxable in the state of location of the immovable property;
-   article 10(6) provides that a branch profit tax may be levied at a maximum rate of 10%;
-   the definition of royalties includes technical assistance and the furnishing of services (article 12(3));
-   income derived by artistes or sportspersons from activities performed under a cultural agreement between the Contracting States shall be exempt from tax in the State in which the activities are exercised if the visit to the State is wholly supported by funds of either Contracting States, a local authority or a public institution (article 17(3)); and
-   the treaty contains an article on assistance in the collection of taxes (article 27).

The treaty provides for the credit method to avoid double taxation. In addition, both states grant a tax sparing credit with respect to tax reduced or exempted in accordance with domestic legal provisions concerning economic development.

If the income derived by a resident of one state is, under the treaty, exempt from tax in that state, the state may nevertheless take into account the exempt income in calculating the amount of tax on the resident's other income (exemption with progression).

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