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Notification of the State Administration of Taxation on the Effectiveness and Implementation of the Agreement on the Avoidance of
Double Taxation between China and Morocco
Guo Shui Fa [2006] No. 125
The state taxation bureaus and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central
Government and the cities specifically designed in the state plan, and all the departments within the State Administration of Taxation,
The Chinese government and the Government of the Kingdom of Morocco have signed the Agreement on the Avoidance of Double Taxation
on Incomes and the Prevention of Tax Dodging & Evasion in Rabat on August 27, 2002. The foreign affairs departments of both governments
have exchanged notes with each other on September 29, 2005 and July 17, 2006 respectively, affirming that the necessary legal procedures
for going into force have been completed. The Agreement shall go into force as of August 16, 2006 and shall be executed as of January
1, 2007 according to the provisions of Article 28 of the Agreement. The State Administration of Taxation has issued to you the text
of the Agreement in the Notice of the State Administration of Taxation on Printing and Distributing the Text of the Agreement on
the Avoidance of Double Taxation and Making Good Preparations for Its Implementation (Guo Shui Han [2002] No. 982) on November 11,
2002. Please execute accordingly.
State Administration of Taxation
August 16, 2006
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