On 8 January 2020, Japan and Morocco signed a double taxation agreement.
This treaty was the first of its kind between the two countries.
On 27 May 2020, the Japanese House of Councillors approved of the pending tax treaty.
On 24 June 2020, Japan ratified the pending tax treaty with Morocco.
On 6 July 2020, the Moroccan Council of Ministers also gave their approval.
On 4 February 2021, the Official Gazette of Morroco published the royal decree promulgating the law for the ratification of the pending tax treaty.
We are now waiting for the exchange of ratification instruments.
The treaty will enter into force 30 days after the ratification instruments are exchanged.
The provisions of the treaty will generally apply from the 1 January of the year following its entry into force.