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Morocco’s growing network of Double Tax Treaties (DTTs) stands as a cornerstone of its international tax policy and regional integration strategy. Over the past two decades, Morocco has prioritized the negotiation and ratification of DTTs with key economic partners across Europe, Asia, the Middle East, and Africa. Today, the country counts more than sixty treaties in force, covering jurisdictions such as France, China, Saudi Arabia, the United Arab Emirates, the United Kingdom, Singapore, and numerous African states.
These agreements aim to prevent the double taxation of income earned across borders while eliminating fiscal evasion and encouraging bilateral investment. They ensure that taxpayers are not taxed twice on the same income, allocate taxing rights between contracting states, and introduce mechanisms for dispute resolution and exchange of information. Morocco’s DTT model draws heavily on both the OECD and UN frameworks, allowing flexibility for developing-country contexts while safeguarding revenue interests.
Within the African continent, Morocco has emerged as a proactive promoter of regional tax coordination. Following its reintegration into the African Union and its growing participation in the African Continental Free Trade Area (AfCFTA), Morocco has leveraged DTTs as instruments of economic diplomacy. These treaties serve not only as fiscal tools but also as vehicles for enhancing regional trust, aligning legal standards, and facilitating investment flows across Africa.
The integration of Morocco’s DTT network with initiatives such as the Casablanca Finance City (CFC) regime further amplifies its appeal to multinational enterprises seeking an efficient entry point into Africa. CFC-licensed companies benefit from a favorable tax environment that, combined with treaty protections, minimizes withholding taxes and ensures non-discriminatory treatment across treaty partners. This synergy supports Morocco’s ambition to become the continent’s gateway for financial and corporate structuring.
Recent developments illustrate this dynamism. In 2024 and 2025, Morocco signed or renewed treaties with Japan, Kenya, and Saudi Arabia, reinforcing its connections with Asia and the Gulf Cooperation Council (GCC). These agreements include provisions on the exchange of information consistent with international standards on transparency and the fight against Base Erosion and Profit Shifting (BEPS).
At a broader level, Morocco’s DTT policy demonstrates its commitment to aligning domestic taxation with global principles of fairness and competitiveness. The treaties are complemented by national reforms that modernize tax administration, digitalize procedures, and enhance legal certainty for investors. As a result, Morocco continues to rank among Africa’s most attractive destinations for investment, trade, and financial services.
Ultimately, Morocco’s expanding DTT network is more than a technical achievement—it reflects a vision of integration and mutual prosperity. By harmonizing its fiscal framework with international norms and fostering regional partnerships, Morocco positions itself as a key player in shaping Africa’s tax and investment landscape.
Reference/Citation
- Directorate of Taxes (DGI), List of Double Taxation Treaties in Force, 2025. Ministry of Economy and Finance of the Kingdom of Morocco.
- Annual Report 2024. Casablanca Finance City Authority
- OECD Model Tax Convention on Income and on Capital. OECD Model Tax Convention on Income and on Capital, 2024.
