16 April 2010 - 17 April 2010
Second trilateral meeting
TOPICS:
- Practical comparison of Moroccan, French and Spanish tax treaties with the OECD model tax convention
- Practical problems with applying the tax treaties analysed
- Permanent establishment remarks on:
Spain: Spanish Supreme Court judgment dated 25 February 2010
France: French Court judgment 2 February 2007
Morocco: Taxation of representation office, liaison office and coordination centre
- Taxation on real estate investment, in Morocco, France and Spain