DT13501 - Morocco: Admissible and inadmissible taxes
Admissible for credit under the agreement:
Tax on public and private salaries, emoluments, fees, wages, pensions and life annuities (pr茅l猫vement sur les traitements publics et priv茅s, indemnit茅s et 茅moluments, les salaires, les pensions et les rentes viag猫res) (replaced 1989).
Tax on urban real property and taxes related thereto (taxe urbaine et taxes qui y sont rattach茅es).
Agricultural tax (imp么t agricole).
Complementary tax on the total income of individuals (contribution compl茅mentaire sur le revenu global des personnes physiques) (replaced 1989).
Tax on income from shares or corporate rights and assimilated income (taxe sur les produits des actions ou parts socials et revenus assimil茅s).
Tax on gains from real property (taxe sur les profits immobiliers).
Tax on urban land (imp么t sur les terrains urbains).
National solidarity tax (participation 脿 la solidarit茅nationale).
Inadmissible:
Business tax (imp么t des patentes)
Flat rate tax (Law of 31 December 1986) (Foreign construction companies)