Explanation of Proposed Income Tax Treaty Between the United States and the Kingdom of Morocco (Classic Reprint)

This pamphlet provides an explanation of the proposed income tax treaty between the United States and the Kingdom of Morocco (M orocco ). The proposed treaty was signed on August 1, 1977, and wis amplified by an Exchange of Notes signed the same day. No similar treaty between the two countries is in force at the present time. The proposed treaty has been scheduled for a public hearing on September 24, 1981, by the Senate Committee on Foreign Relations. The proposed treaty is similar to other recent U.S. income tax treaties and to the model income tax treaty of the Organization for Economic Cooperation and Development (OECD). The first part of the pamphlet is a summary of the principal provisions of the proposed tax treaty. The second part provides an overview of U.S. tax rules relating to international trade and investment and U.S. tax treaties in general. This is followed by a detailed, articleby-article explanation of the proposed treaty.
(Typographical errors above are due to OCR software and don't occur in the book.)

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