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

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

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

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.

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

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