in Morocco Sample Clauses

in Morocco. (i) the income tax; and (ii) the corporation tax (hereinafter referred to as “Moroccan tax”).

in Morocco. (i) the taxes referred to in subparagraph (b) of paragraph 3 of Article 2; (ii) the value added tax; (iii) the registration and stamp duties; (iv) the tax on insurance contracts; (v) the social contribution of solidarity; and (vi) the motor vehicle tax;

in Morocco. (i) with respect to taxes withheld at source, on amounts paid or credited, on or after the first day of January of the calendar year next following that in which the Convention enters into force; and (ii) with respect to other taxes, for any taxable year or period beginning on or after the first day of January of the calendar year next following that in which the Convention enters into force.

in Morocco. (i) with respect to taxes withheld at source, on amounts paid or credited, on or after the first day of January of the calendar year next following that in which the notice is given; and (ii) with respect to other taxes, for any taxable year or period beginning on or after the first day of January of the calendar year next following that in which the notice is given. IN WITNESS WHEREOF the undersigned, being duly authorised thereto by their respective Governments, have signed this Convention. DONE in duplicate at Rabat this eighth day of January, 2020 in the Japanese, Arabic and English languages, all texts being equally authentic. In case of divergence of interpretation, the English text shall prevail. For Japan: Suzuki Keisuke For the Kingdom of Morocco: Mohcine Jazouli At the signing of the Convention between Japan and the Kingdom of Morocco for the Elimination of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance (hereinafter referred to as “the Convention”), Japan and the Kingdom of Morocco have agreed upon the following provisions which shall form an integral part of the Convention. 1. With reference to Article 5 of the Convention: It is understood that each of the places of business listed in paragraph 2 of that Article constitutes a permanent establishment as defined in paragraph 1 of that Article only if it meets the requirements of paragraph 1 of that Article. 2. With reference to paragraph 3 of Article 7 of the Convention: It is understood that, when computing the taxable income of a permanent establishment for the tax purposes of the Contracting State in which the permanent establishment is situated, the conditions for the deductibility of expenses which are attributable to the permanent establishment in accordance with the provisions of that paragraph are matters to be determined by the laws of that Contracting State, subject to the provisions of Article 24 of the Convention. 3. With reference to subparagraph (a) of paragraph 2 and paragraph 3 of Article 12 of the Convention: It is understood that industrial equipment includes agricultural equipment and industrial experience includes agricultural experience.

in Morocco. (i) in respect of taxes withheld at source, to income derived on or after the first day of January in the calendar year following the year in which the notice is given; (ii) in respect of other taxes on income, to taxes chargeable for any year of assessment beginning on or after the first day of January of the second calendar year following the year in which the notice is given.

in Morocco. Definitive AD Measures on Exercise Books (Tunisia), the Panel set out the legal requirements of Article 5.2 of the Anti-Dumping Agreement concerning the evidence and information that must be included in a complaint as follows:

in Morocco. Definitive AD Measures on Exercise Books (Tunisia), the Panel explained the legal requirements and standard of review which apply to the investigating authority's examination of a complaint, as follows: "The text of Article 5.3 is composed of just one sentence, which requires the investigating authority to examine 'the accuracy and adequacy of the evidence provided in the application to determine whether there is sufficient evidence to justify the initiation of an investigation'. This provision covers explicitly the investigating authority and requires it to examine the complaint filed by the domestic industry, with a view to determining whether there is 'sufficient' evidence to initiate an investigation. The authority's examination must focus on the 'accuracy' and 'adequacy' of the evidence provided in the complaint. The word 'exactitude' ('accuracy') means something '[q]ui est rigoureusement conforme à la réalité' ('which is strictly in line with reality') and 'adéquation' (adequacy) refers to the '[c]onformité à l'objet, au but qu'on se propose' ('conformity with the purpose, with the objective that one has in mind'). Thus, the authority must examine whether the evidence provided in the complaint is (a) in line with reality, and (b) in line with the objective of the complaint, which, in this case, is to 'prove' the existence of dumping, injury and a causal link. As other panels before us, we note however that 'Article 5.3 says nothing regarding the nature of the examination to be carried out. Nor does it say anything requiring an explanation of how that examination was carried out'. To know what evidence an authority must examine for accuracy and adequacy, reference must be made to the context of this provision and, in particular, to paragraph 2 of Article 5, which determines what the material content of a complaint must be. At the end of its examination, the authority must 'determine' whether the evidence before it is sufficient to initiate an inquiry. The Larousse dictionary defines the word 'suffisant' ('sufficient') as '[q]ui correspond juste à ce qui est nécessaire' ('corresponding exactly to what is necessary'). The investigating authority must therefore determine whether it has before it the evidence necessary to initiate an investigation, i.e. whether an investigation appears to be justified, but also whether it has the information it needs to initiate its investigation. In that regard, the standard dispute not properly before the Panel, and ado...