On 16 November 2020, the House of Representatives of Morocco approved the law for the ratification of the multilateral convention to implement double taxation agreement (DTA) related measures to prevent base erosion and profit shifting (MLI).
After the ratification Morocco must deposit its ratification instrument to bring the MLI into force for its concluded DTAs.
Related Posts
The Moroccan Council of Ministers approved the pending income tax treaty with Cape Verde on 18 October 2024. A tax treaty is a bilateral agreement between two countries designed to address double taxation on both passive and active income earned
Read More
Morocco’s Ministry of Finance released the draft Finance Law 2025 on 19 October 2024, proposing various measures for corporate income tax, focusing on taxing joint ventures and economic interest groups. Corporate tax rules change for joint
Read More
Morocco and Chad have signed an income tax treaty on 14 August, 2024. This agreement is the first between the two nations. The tax treaty was signed by Minister of Foreign Affairs, African Cooperation and Moroccan Expatriates, Nasser Bourita, and
Read More The Moroccan General Directorate of Taxation (DGI) has recently released latest Country-by-Country (CbC) reporting guidance. Morocco implemented CbC reporting obligations starting from 1 January 2021, in accordance with the Finance Law for 2020.
Read More In a recent session, held on 20 July 2023, the Moroccan House of Representatives made the decision to postpone the approval of the Multilateral Competent Authority Agreement on Automatic Exchange of Country-by-Country Reports (CbC MCAA), as well as
Read More Morocco enacted Finance Law No. 50-22 for the Fiscal Year 2023 and it was published in the official Bulletin No. 7154 bis of 23 December 2022. The key tax measures are summarized as follows: Corporate tax rates The Finance Law 2023 has
Read More
