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ARTICLE 28

U.S. Income Tax Treaty — morocco.pdf · 2026-10-03 edition · updated 2026-10-04 · United States

Entry into Force

(1) The present Convention shall be ratified and the instruments of ratification shall be exchanged as soon as possible thereafter at Washington, D.C.

(2) The present Convention shall enter into force upon the exchange of instruments of ratification and will apply as follows:

(a) To taxes due at the source on income payable or paid on and after the first day of the month following the exchange of instruments of ratification, and

(b) In the case of other taxes imposed on income for taxable years beginning on and after the first of January of the year of ratification.

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▸Contents — U.S. Income Tax Treaty — morocco.pdf

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