Details of the Kuwait - Morocco Income and Capital Tax Treaty, signed on 15 June 2002, have become available. The treaty was concluded in the Arabic language. The treaty generally follows the OECD Model (2008).
The maximum rates of withholding tax are:
| - | 10% on dividends generally, reduced to 5% if the beneficial owner is a company that owns at least 10% of the capital of the company paying the divide… |