Morocco–MNE Tax

Americas

OECD unveils stage 2 peer review assessments under BEPS Action 14 regarding mutual agreement procedure (MAP) for Andorra, Bahamas, Bermuda, British Virgin Islands, Cayman Islands, Faroe Islands, Macau, Morocco and Tunisia: OECD→

April 14, 2022

Africa

Japan-Morocco income tax treaty to enter into force on April 23, 2022: Japanese Ministry of Finance→

March 25, 2022

Africa

EU tax transparency directive: When turkeys vote for Christmas

January 10, 2022

Cédric Maheo, CWA Morocco, discusses how the EU directive on public country-by-country reporting for large multinationals, published in the Official Journal of the European Union on December 1, will give tax authorities in the developing world new data on multinationals operating in . . .

Morocco finance bill 2022 on track to be adopted with corporate tax changes

November 29, 2021

Mourad Chatar, Value Square, and Ismail El Koundi, Prokonect Consulting, discuss the November 13 approval by Morocco’s upper chamber of parliament of finance bill 2022, including a plan to replace the progressive corporate income tax with . . .

Africa

International tax-related information exchange generates billions in revenue, Global Forum reports

November 17, 2021

The automatic exchange of financial account information between countries is linked directly to at least EUR 3 billion in additional tax revenues; it also has contributed, through voluntary disclosure and other programs, to more than EUR 112 billion in additional tax revenues, according to a November 17 . . .

Africa

G-24 warns that global tax deal will fail without better terms for developing countries

September 21, 2021

An international tax agreement on new profit allocation rules and a minimum tax will “not be sustainable even in the medium run” unless the terms allow developing countries to see fair shares under both pillars of the deal, the G-24 contended in September 19 comments submitted . . .

Morocco sets tone in landmark transfer pricing audit case

August 27, 2021

Mourad Chatar & Sarah Bahous, Value Square, discuss the Moroccan tax authorities’ pursuit of a record-breaking tax adjustment of 1 billion Moroccan Dirham (USD 110 million) in a transfer pricing audit of a global player in the fast-moving consumer goods industry, rejecting the . . .

Morocco publishes mutual agreement procedure guide for resolving tax disputes

August 16, 2021

Nour Ali, DNV, discusses Morocco’s Mutual Agreement Procedure (MAP) guide, released July 5 through the General Tax Administration of the Ministry of Economy and Finance, for resolving tax disputes not in accordance with . . .

Africa

Israel, United Arab Emirates sign tax treaty: Reuters→

June 2, 2021

Morocco notes its removal from EU’s grey list of noncooperative countries: Morocco Ministry of Finance→

February 26, 2021

Africa

Latest updates to EU list of non-cooperative jurisdictions

February 24, 2021

Francesca Amaddeo, a Lecturer-Researcher at the Tax Law Competence Centre (SUPSI), Manno, Switzerland, discusses the February 22 update to the EU’s list of non-cooperative jurisdictions for tax purposes . . .

Africa

18 more nations meet global standards on countering harmful tax practices, OECD says

November 25, 2020

Hong Kong, Switzerland, and Mauritius are among 18 jurisdictions that now meet global “minimum standards” on harmful tax practices, the OECD announced . . .

Africa

Australia to change to corporate tax residency test

October 6, 2020

The Australian government will propose to change the corporate residency test used to determine if a company incorporated offshore is liable for income tax in Australia, budget documents released today . . .

Africa

OECD reports assess cross-border tax dispute resolution in Andorra, Bahamas, Bermuda, BVI, Cayman Islands, Faroe Islands, Macau, Morocco, Tunisia

July 30, 2020

The OECD on July 27 published reports approved by a group of 135+ countries known as the “Inclusive Framework on BEPS” that assess . . .

Africa

Japan and Morocco sign tax treaty

January 9, 2020

The governments of Japan and Morocco on January 8 signed . . .

Africa

Japan, Morocco agree to terms of new tax treaty

October 1, 2019

The Ministry of Foreign Affairs of Japan today announced that . . .

Morocco signs multilateral agreement on exchange of country-by-country reports

June 25, 2019

Morocco has signed the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports, becoming . . .

Africa

CIAT database reflects progress made by 15 countries implementing BEPS recommendations

August 9, 2019

In an August 8 update, the Inter-American Center of Tax Administrations (CIAT) has reported on 15 member countries’ progress adopting . . .

Africa

OECD seeks input on tax dispute resolution in Andorra, Anguilla, Bahamas, Bermuda, BVI, Cayman, Faroe Islands, Macau, Morocco, Tunisia

July 17, 2019

The OECD on July 5 requested taxpayer feedback on the tax treaty dispute . . .

Morocco to exempt industrial companies from corporate tax to spur investment: Reuters→

July 18, 2018

Africa

New CIAT database tracks BEPS implementation in 36 countries

February 22, 2019

The Inter-American Center of Tax Administrations (CIAT) on February 21 released . . .

Chorfi to head Morroco’s finance ministry

November 5, 2017

Zouhair Chorfi has been appointed Morocco’s Secretary General of the Ministry of Economy and Finance, the Moroccan government announced November 2. Nabyl Lakharv will take Chorifi’s place as Director General. . .

Morocco joins “Inclusive Framework” to fight MNE tax avoidance

March 5, 2019

Morocco has joined the “Inclusive Framework on BEPS,” a coalition of now 129 countries working on global . . .

Africa

Mauritius and Morocco sign tax treaty

November 27, 2015

Mauritius and Morocco signed a tax treaty on November 25, the Mauritius goverment . . .

Africa

G20 finance ministers endorse plan for multilateral instrument to implement BEPS

February 10, 2015

G20 finance ministers have agreed to a plan to create a multilateral instrument to implement tax treaty-related measures under OECD/G20 the base erosion and profit shifting (BEPS) plan, the ministers said in a communique following their February 9-10 meeting in Istanbul . . .

Khaled Al Zaabi on Spanish government proposes digital services tax: “We are seeking assistance with Digital Assets and International Tax Consulting to help Abu Dhabi UAE Oil Company navigate the…” October 24 ,2024

Emma Hinson Sims on The Pillar One blueprint — the potential future of international taxation and transfer pricing: “HAPPY BIRTHDAY TO A VERY SMART, BEAUTIFUL, YOUNG LADY ON JANUARY 13TH.” January 6 ,2024

David Valdez on US Tax Court resolves Whirlpool tax dispute involving Mexican maquiladora structure: “Greetings Whirlpool Mexico, I’m trying to contact someone involved with the decision making for transportation from all of your Mexican…” October 20 ,2023

Jose Dominguez on The new US international tax rules: what you need to know about GILTI, FDII, BEAT etc.: “Very informative article. Question. Do you have a software to compute these US International Calcs to make them in house?” April 12 ,2023

Ciro César Soriano de Oliveira on Danish High Court rules on beneficial ownership of dividends for tax purposes: “Dear Ms Susi, This article is immensely clarifying. I’d like to know whether Danish Supreme Court has already granted its…” March 24 ,2023

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