Morocco's Chamber of Representatives approved Bill No. 76.19 on 6 July 2026, ratifying the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports that Morocco signed on 25 June 2019.
The Moroccan Chamber of Representatives approved Bill No. 76.19 on 6 July 2026, ratifying the Multilateral Competent Authority Agreement (MCAA) on the Exchange of Country-by-Country (CbC) Reports.
Signed by Morocco on 25 June 2019, the agreement establishes the legal basis for the automatic exchange of CbC reports among the competent authorities of participating jurisdictions. It is a key component of the Organisation for Economic Co-operation and Development’s (OECD) initiative to strengthen cross-border administrative cooperation in tax matters.
Foreign Minister Nasser Bourita told lawmakers that the agreement is one of four OECD multilateral tax agreements Morocco signed in 2019, with the remaining two still awaiting parliamentary approval. He said it establishes a legal framework for the automatic exchange of CbC reports, giving tax authorities access to information on multinational groups’ global profit allocation, taxes paid, and economic activities, and clarified that it applies only to large multinational enterprises, not individuals.
Under BEPS Action 13, all large multinational enterprises (MNEs) are required to prepare a country-by-country (CbC) report with aggregate data on the global allocation of income, profit, taxes paid and economic activity among tax jurisdictions in which they operate. This CbC report is shared with tax administrations in these jurisdictions for use in high-level transfer pricing and BEPS risk assessments.
