The Subjecting of Non-Salaried Athletes and Sports Executives of the FRMF to the CNSS: New Regulation in Sight
The subjecting of non-salaried athletes and sports executives who operate in the football sector under the auspices of the Royal Moroccan Football Federation (FRMF)
New legal form SAS in Morocco
The simplified joint stock company SAS, new form in Morocco - SAS New Form Law 19-20 - A new legal form of commercial company was introduced by law 19-20, namely the Simplified Joint Stock Company (SAS) - The main characteristics...
Increase of the SMIG and SMAG 2022 in Morocco
Increase of the SMIG and SMAG 2022 in Morocco, The legal minimum wage (SMIG) for one hour of work will increase from 14.81 DH/hour to 15.55 DH/hour,
Investment of Moroccan companies abroad
Investment of Moroccan companies abroad - Investment operations abroad refer to investments made abroad, excluding investments in free zones or off-shore financial centers located in Morocco, by Moroccan legal entities under the following conditions:
The maximum rate of deductible interest on partners’ current accounts 2022
Order of the Minister of Economy and Finance no 382-22 of 6 rejeb 1443 (8 February 2022) fixing, for the year 2022, the maximum rate of the deductible interests of the credit current accounts of associates...
Transfer pricing (APP) – Master file and local file documentation plan
Transfert price (APP) – Master file and local file documentation plan The importance of intra-group transactions in the industrial acceleration zone or in the territory subject to common law and the documentation of transfer prices have become a real prerogative...
Contribution of securities to a Holding in Morocco
What is a Holding? The notion of holding company has not been mentioned at all on the legal level, neither at the level of law 17-95 on the public limited company SA, nor at the level of
Head office: domiciliation contract in Morocco
The domiciliation activity in Morocco is now governed by new rules, with the publication in the BO of August 9 of decree no. 2.20.950, implementing articles 2-544 and 7-544 of the Commercial Code. Indeed, article 2 of the decree specifies...
DGI response 05/03/2021: answers to questions raised by CGEM, TAX COMMISSION and CUSTOMS
A- SOCIAL SOLIDARITY CONTRIBUTION (CSS) 1- The circular note relating to the LF 2021 specifies, with regard to the Social Solidarity Contribution, that for wage income, the base is made up of gross income minus the amount of compulsory charges...
Simplification of administrative procedures and measures – Main contributions of Law No. 55-19
Simplification des procédures et mesures administratives – Principaux apports de la Loi n° 55-19 La loi vise à apporter des simplifications et améliorations aux procédures administratives, entrée définitivement en vigueur le 1er avril 2021. Principaux apports de la loi no 55-19 : – l’interdiction...
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