Morocco

Morocco has exchange of information relationships with 74 jurisdictions through 74 DTCs and 0 TIEAs.

About this list of agreements »

Information on a jurisdiction's exchange of information agreements contained reflects the most up to date information available to the Global Forum.

Jurisdictions may have signed further agreements that are not reflected. In particular, other mechanisms including the EU Council Directive 2011/16/EU on administrative co-operation in the field of taxation and the multilateral Convention on Mutual Administrative Assistance in Tax Matters are not reflected in the list of agreements yet. Technical adjustments are being performed in the EOI Portal in order to display multilateral agreements and developments are expected soon. The public should consult the detailed analysis of the jurisdiction’s EOI mechanisms contained in its published peer review reports and also consult the relevant government agencies in the jurisdictions concerned.

The determination as to whether an agreement meets the international standard is based on the results of the peer review process. Where neither jurisdiction has been subject to a peer review, or where one of the jurisdictions is not a member of the Global Forum (and so no information is available regarding whether that jurisdiction can exchange information to the standard) and so it is not possible to say that the agreement meets the standard, then the agreement's status is "unreviewed".

Jurisdiction Type of EOI Arrangement Date Signed Date entered into Force Meets standard Contains paras 4 and 5  
Guinea-Bissau DTC  28 May 2015  2015-05-28 not yet in force  1900-01-01 Unreviewed Yes
Portugal DTC  29 Sep 1997  1997-09-29 27 Jun 2000  2000-06-27 Yes No
Slovenia DTC  5 Apr 2016  2016-04-05 not yet in force  1900-01-01 Yes Yes
Côte d'Ivoire DTC  20 Jul 2006  2006-07-20 7 Mar 2016  2016-03-07 Unreviewed No
Estonia DTC  25 Sep 2013  2013-09-25 not yet in force  1900-01-01 Yes Yes
Indonesia DTC  8 Jun 2008  2008-06-08 10 Apr 2012  2012-04-10 Yes No
Switzerland DTC  31 Mar 1993  1993-03-31 27 Jul 1995  1995-07-27 No No
Germany DTC  7 Jun 1972  1972-06-07 8 Oct 1974  1974-10-08 No No
Czech Republic DTC  11 Jun 2001  2001-06-11 27 Dec 2002  2002-12-27 Yes No
Romania DTC  2 Jul 2003  2003-07-02 16 Aug 2006  2006-08-16 No No
Libya DTC  23 Jul 1990  1990-07-23 14 Jul 1993  1993-07-14 Unreviewed No
United Arab Emirates DTC  9 Feb 1999  1999-02-09 26 Sep 1999  1999-09-26 No No
Belgium DTC  4 May 1972  1972-05-04 5 Mar 1975  1975-03-05 Yes No
Ghana DTC  17 Feb 2017  2017-02-17 not yet in force  1900-01-01 Unreviewed Yes
Poland DTC  24 Oct 1994  1994-10-24 1 Jan 1997  1997-01-01 Yes No
Luxembourg DTC  19 Dec 1980  1980-12-19 16 Feb 1984  1984-02-16 Yes No
Croatia DTC  26 Jun 2008  2008-06-26 25 Oct 2012  2012-10-25 Yes No
Senegal DTC  1 Mar 2002  2002-03-01 19 May 2006  2006-05-19 No No
Bahrain DTC  7 Apr 2000  2000-04-07 10 Feb 2001  2001-02-10 No No
Former Yugoslav Republic of Macedonia DTC  11 May 2010  2010-05-11 14 Sep 2012  2012-09-14 Yes Yes
United Kingdom DTC  8 Sep 1981  1981-09-08 29 Nov 1990  1990-11-29 No No
Italy DTC  7 Jun 1972  1972-06-07 10 Mar 1983  1983-03-10 Yes No
Mali DTC  20 Feb 2014  2014-02-20 3 Jun 2016  2016-06-03 Unreviewed Yes
United States DTC  1 Aug 1977  1977-08-01 30 Dec 1981  1981-12-30 Yes No
Ireland DTC  22 Jun 2010  2010-06-22 31 Aug 2012  2012-08-31 Yes Yes
Guinea DTC  3 Mar 2014  2014-03-03 15 Jan 2016  2016-01-15 Unreviewed Yes
Ethiopia DTC  19 Nov 2016  2016-11-19 not yet in force  1900-01-01 Unreviewed Yes
Saudi Arabia DTC  14 Apr 2015  2015-04-14 not yet in force  1900-01-01 Yes Yes
São Tomé and Príncipe DTC  25 Jan 2016  2016-01-25 not yet in force  1900-01-01 Unreviewed Yes
Malaysia DTC  2 Jul 2001  2001-07-02 29 Dec 2006  2006-12-29 No No
Latvia DTC  24 Jul 2008  2008-07-24 25 Sep 2012  2012-09-25 No No
Ukraine DTC  13 Jul 2007  2007-07-13 30 Mar 2009  2009-03-30 Yes No
Lithuania DTC  19 Apr 2013  2013-04-19 1 Jan 2015  2015-01-01 Yes Yes
Algeria DTC  23 Jul 1990  1990-07-23 14 Jul 1993  1993-07-14 Unreviewed No
Viet nam DTC  24 Nov 2008  2008-11-24 12 Sep 2012  2012-09-12 Unreviewed No
Austria DTC  27 Feb 2002  2002-02-27 12 Nov 2006  2006-11-12 Yes No
Rwanda DTC  19 Oct 2016  2016-10-19 not yet in force  1900-01-01 Unreviewed Yes
India DTC  30 Oct 1998  1998-10-30 20 Feb 2000  2000-02-20 Yes Yes
Albania DTC  5 Oct 2015  2015-10-05 not yet in force  1900-01-01 Yes Yes
Turkey DTC  7 Apr 2004  2004-04-07 18 Jul 2006  2006-07-18 Yes No
Burkina Faso DTC  18 May 2012  2012-05-18 not yet in force  1900-01-01 Yes No
Lebanon DTC  20 Oct 2001  2001-10-20 7 Aug 2003  2003-08-07 No No
Gabon DTC  3 Jun 1999  1999-06-03 16 May 2008  2008-05-16 Yes No
Qatar DTC  17 Mar 2006  2006-03-17 4 Jul 2009  2009-07-04 Yes No
Tunisia DTC  23 Jul 1990  1990-07-23 14 Jul 1993  1993-07-14 Yes No
Spain DTC  10 Jul 1978  1978-07-10 16 May 1985  1985-05-16 No No
Finland DTC  7 Apr 2006  2006-04-07 20 Oct 2012  2012-10-20 Yes No
Russian Federation DTC  4 Sep 1997  1997-09-04 31 Aug 1999  1999-08-31 Yes No
Pakistan DTC  18 May 2006  2006-05-18 8 Oct 2009  2009-10-08 Yes No
Iran DTC  25 Feb 2008  2008-02-25 not yet in force  1900-01-01 Unreviewed No
Greece DTC  20 Mar 2007  2007-03-20 17 Nov 2010  2010-11-17 Yes No
Norway DTC  5 May 1972  1972-05-05 18 Dec 1975  1975-12-18 No No
Canada DTC  22 Dec 1975  1975-12-22 9 Nov 1978  1978-11-09 Yes No
Oman DTC  15 Dec 2006  2006-12-15 22 Apr 2009  2009-04-22 Unreviewed No
Mauritania DTC  23 Jul 1990  1990-07-23 1 Jan 1994  1994-01-01 Yes No
Hungary DTC  12 Dec 1991  1991-12-12 20 Aug 2000  2000-08-20 Yes No
Denmark DTC  8 May 1984  1984-05-08 25 Dec 1992  1992-12-25 Yes No
Mauritius DTC  25 Nov 2015  2015-11-25 not yet in force  1900-01-01 Yes Yes
Malta DTC  26 Oct 2001  2001-10-26 15 Jun 2007  2007-06-15 Yes No
Cameroon DTC  7 Sep 2012  2012-09-07 not yet in force  1900-01-01 Yes Yes
China DTC  27 Aug 2002  2002-08-27 16 Aug 2006  2006-08-16 Yes No
Bulgaria DTC  22 May 1996  1996-05-22 6 Dec 1999  1999-12-06 Yes No
Yemen DTC  8 Feb 2006  2006-02-08 not yet in force  1900-01-01 Unreviewed No
Korea, Republic of DTC  27 Jan 1999  1999-01-27 1 Jul 2000  2000-07-01 Yes No
France DTC  18 Aug 1989  1989-08-18 1 Dec 1990  1990-12-01 No No
Jordan DTC  16 Mar 2005  2005-03-16 26 May 2009  2009-05-26 Unreviewed No
Serbia DTC  6 Jun 2013  2013-06-06 not yet in force  1900-01-01 Unreviewed No
Syrian Arab Republic DTC  19 Jun 2005  2005-06-19 25 Mar 2009  2009-03-25 Unreviewed No
Egypt DTC  22 Mar 1989  1989-03-22 28 May 1993  1993-05-28 Unreviewed No
Kazakhstan DTC  24 Jul 2008  2008-07-24 25 Sep 2012  2012-09-25 No No
Singapore DTC  9 Jan 2007  2007-01-09 15 Jan 2014  2014-01-15 No No
Kuwait DTC  15 Jun 2002  2002-06-15 15 Jul 2006  2006-07-15 Unreviewed No
Netherlands DTC  12 Aug 1977  1977-08-12 10 Jun 1987  1987-06-10 No No
Madagascar DTC  21 Nov 2016  2016-11-21 not yet in force  1900-01-01 Unreviewed Yes