The 2023 Finance Law
2023 Finance Law: focus on withholding tax applicable to service providers The Finance Act 2023 (“Finance Act”) provides for the application of a withholding tax (“RAS”) to remuneration paid to certain service providers.
The 2023 edition of the General Tax Code published
General Tax Code 2023 The Directorate General of Taxes (DGI) publishes the 2023 General Tax Code. This new edition, available in Arabic and French, is an updated version of the 2022 edition, by introducing the modifications provided for by the...
Role of the Statutory Auditor in Morocco
Role of the Statutory Auditor in Morocco is to ensure compliance with legal standards. In other words, his mission consists in controlling the regularity, the sincerity and the true and fair view of the entities he controls. As such, he...
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:
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...
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...
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