Details of the Morocco - United Arab Emirates Income and Capital Tax Treaty, signed on 9 February 1999, 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 which owns at least 10% of the capital of the company p… |