Continuité d'exploitation

Principle of Continuity in Moroccan Accounting

The principle of continuity is one of the fundamental accounting…
General Code of Accounting Standards

General Code of Accounting Standards (CGNC)

General Code of Accounting Standards (CGNC – Code Général…
Accounting in Morocco

Accounting in Morocco - Overview

In Morocco, accounting is a standardized process that consists…
Value Added Tax

Value Added Tax in Morocco (VAT)

Value Added Tax (VAT) is a consumption tax applied to the purchase…
fiscalité des hôtels au maroc

Taxation of hotels in Morocco

How does taxation of hotels work in Morocco? What tax advantages…
Professional Tax

Professional Tax in Morocco

The Professional Tax (Taxe Professionnelle, formerly called "Patente")…
dividendes au Maroc

Dividends in Morocco: Withholding tax

Dividends in Morocco The term "Dividends" refer to the profits…
cession de parts

Transfer of Shares in a PLC vs in an LLC

The transfer of shares means, for a partner, the sale of his…
siège social

Registered Office Relocation

Before covering registered offices relocation in Morocco, we…
Résidence fiscale

Tax residence in Moroccan Law

First, note that tax residence (fiscal address) is a very important…
CIT TERRITORIALITY

CIT Territoriality

What are the CIT territoriality guidelines ? The territoriality…
withholding tax

Withholding tax on Foreign services (Hotels case study)

This article provides a general overview of the withholding…
succursale d'une société étrangère

Converting an LLC to a PLC

In Morocco, converting an LLC to a PLC is an operation that can…
investir au maroc

Invest in Morocco - Tax and legal framework

Why you should invest in Morocco : Morocco is an increasingly…
Turnover

Turnover: Tax regulations in Morocco

The turnover, as defined in article 9 of the General Tax Code,…