Moroccan taxation

The  Moroccan taxation is characterized by rapid changes  

The following events:
 
-- Option of Morocco for a market economy,
-- Free trade agreements with the European Communities,
-- Imminent accession of Morocco to the World Trade Organization,
-- An increased impact of the globalization on the Moroccan economy

have resulted in a revision and appropriate adaptations in all areas of the Moroccan tax law. These changes of the Moroccan taxation are still underway and will extend over several years.

This section aims to summarize and review recent changes of the Moroccan taxation, which could have a significant or specific impact on the business environment in Morocco or pose challenges to negotiators.