Morocco has ratified the Multilateral Competent Authority Agreement on the automatic exchange of Country-by-Country reports, formalising its participation in the OECD’s international tax cooperation framework, with CbC reporting requirements applying from 1 January 2021.
Morocco published Royal Decree No. 1.26.72 in the Official Gazette on 12 August 2026, promulgating Law No. 76.19, which ratifies the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports (CbC MCAA).
The law approving the MCAA was passed by both chambers of the Moroccan Parliament: the House of Representatives and the House of Councillors.
Morocco’s CbC reporting requirements apply from 1 January 2021 to ultimate parent entities and surrogate parent entities resident in Morocco.
Signed by Morocco on 25 June 2019, the agreement supports the OECD’s efforts to strengthen international tax cooperation and cross-border administrative assistance.
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.
Earlier, Morocco’s Chamber of Representatives approved Bill No. 76.19 on 6 July 2026, ratifying the Multilateral Competent Authority Agreement on the automatic exchange of Country-by-Country reports.
