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 Home  Business opportunities  International accords
Non-double taxation conventions

  These agreements have the objective:

To determine the reciprocal regulations that apply in tax matters for fixed asset revenues, corporate revenues and profits, dividends, interest and fees as well as the agreements for air and sea transport, etc. 
To avoid double taxation on earnings and inheritance.
To establish reciprocal administrative assistance regulations in order to prevent tax evasion.
To promote private investment and trade, technical and other exchanges between the two countries.
   

Arab Countries

 

Countries Signature Ratification Effective date
 Morocco 08/28/1974 Law 76-2 of 01/07/76 06/26/79
 Libya 05/15/1978 Law 78-52 of 10/26/78 01/01/80
 Algeria 02/09/1985 Law 85-50 of 05/07/85 05/28/86
 UMA 07/23/1990 Law 90-85 of 10/29/90 06/22/92
 Egypt 12/08/1989 Law 90-23 of 03/19/90 01/02/91
 UAE* 04/10/1996 Law 96-54 of 07/06/96 07/27/97
 Jordan 02/14/1988 Law 88-126 of 11/04/88 01/01/90
 Irak 06/25/2001 - -
 Kuwait 04/18/2000 Law 00-16 of 04/16/01 -

* UAE: United Arab Emirates 

Europe

 

 France 05/28/1973 Law 74-38 of 05/22/74 03/01/75
 Belgium 02/22/1975 Law 76-3 of 01/07/76 10/16/76
 Germany 12/23/1975 Law 76-57 of 06/11/76 11/19/76
 Austria 06/23/1977 Law 78-10 of 02/15/78 08/05/78
 Norway 05/31/1978 Law 79- 7 of 01/25/79 01/03/80
 Italy 05/16/1979 Law 79-46 of 12/05/79 09/17/81
 Denmark 02/05/1981 Law 81-32 of 04/15/81 05/28/81
 Sweden 05/07/1981 Law 81-62 of 07/11/81 04/19/83
 Spain 07/12/1982 Law 86-39 of 03/23/86 02/14/87
 Great Britain 12/15/1982 Law 83-59 of 06/27/83 01/20/84
 Turkey 10/02/1986 Law 87-5 of 02/06/87 12/28/87
 Greece 10/31/1992 Law 93-13 of 02/22/93 03/22/95
 Poland 03/30/1993 Law 93-92 of 08/02/93 11/15/93
 Switzerland 02/10/1994 Law 94-60 of 06/20/94 04/28/95
 Netherland 05/16/1995 Law 95 of 08/07/95 11/30/95
 Luxemburg 03/27/1996  Law 96-55 of 07/06/96  -
 Malta 05/31/2000 - -
   

Others

    
 Canada 02/10/1982 Law 83-6 of 02/06/83 12/04/84
 Senegal 17/05/1984  

02/07/85

 USA (additional protocol) 06/17/1985 Law 86-40 of 05/23/86 12/26/90
 Korea 10/04/1989
09/27/1988
Law 90-109 of 12/20/90
Law 89-15 of 02/10/89
12/26/90
11/24/89
 South Africa 02/02/1999    
 Iran 07/16/2001   07/16/01
 Ethiopia 08/29/2001   08/29/01
 Mali 04/28/2000   04/28/00
    
Source: Ministry of Foreign Affairs.

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