1. Programa de la jornada.
2. Ponente invitada: Doña Carolina del Campo Azpiazu, Deputy Director General for Non Residents Taxation.
   • Presentación: "Non Residents Taxation"
3. Materiales de las cuatro Mesas:
   • Panel discussion "Practical comparison of Moroccan, French and Spanish tax treaties with the OECD model tax convention"
   • Panel discussion "Practical problems with applying the tax treaties analyzed"
   • Panel discussion “Permanent Establishment, remarks on:
     Spain: Spanish Supreme Court judgment dated February 25, 2010
     France: French Court judgment February 2, 2007
     Morocco: Taxation of Representation Office, Liaison Office and Coordination Centre
   • Panel discussion "Taxation on real estate investment, in Morocco, France and Spain"
     • Fiscalité immobilière applicable aux non résidents au Maroc.
     • Fiscalité immobilière applicable aux non-résidents en France.
     • Investissement immobilier en Espagne : Fiscalité des non-résidents (France et Maroc).
4. Resumen

   

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