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.
Appears in 2 contracts
Samples: Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
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 giventhis Agreement enters into force;
(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 giventhis Agreement enters into force and subsequent years of assessment.
Appears in 2 contracts
Samples: Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation