Article 1 - Scope of the convention - Morocco

MOROCCO Agreement for avoidance of double taxation and prevention of fiscal evasion with Morocco Whereas the annexed Convention between the Government of the Republic of India and the Government of the Kingdom of Morocco for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income has come into force on the 20th day of February, 2000, on the notification by both the Contracting States to each other, under Article 29 of the said Convention of the completion of the procedures required by their respective laws for bringing into force of the said Convention; Now, therefore, in exercise of the powers conferred by section 90 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby directs that all the provisions of the said Convention shall be given effect to in the Union of India. Notification : No. G.S.R. 245(E), dated 15-3-2000. Annexure Convention Between the Republic of India and the Kingdom of Morocco for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income The Government of the Republic of India and the Government of the Kingdom of Morocco Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income have agreed as follows : ARTICLE 1 SCOPE OF THE CONVENTION This Convention shall apply to persons who are residents of one or both of the Contracting States.