CIT TERRITORIALITY

CIT Territoriality

,
What are the CIT territoriality guidelines ? The territoriality of CIT refers to the rules that apply to determine whether a company is subject to Corporate Income Tax based on its geographical location. In a previous article, we explained…
withholding tax

Withholding tax on Foreign services (Hotels case study)

,
This article provides a general overview of the withholding tax on foreign services in Morocco. Upsilon Consulting offers tax & legal counselling for your specific case. Request a quotation online. Withholding tax on foreign services…
Turnover

Turnover: Tax regulations in Morocco

, ,
The turnover, as defined in article 9 of the General Tax Code, corresponds to the revenues and receivables that the company has definitively obtained as a result of: Firstly, delivery of goods Secondly, provision of services Finally,…
domiciliation de société

Company Domiciliation in Morocco

, ,
Company domiciliation in Morocco First of all, let's define company domiciliation. Domiciliation is the provision of a legal address to a company without the company itself being located there. This address will only be used for correspondence…

VAT Territoriality : what you should know

,
What are the VAT territoriality guidelines? The territoriality of VAT refers to the rules that apply to determine whether a transaction is taxable for VAT within the jurisdiction or country where the transaction is performed. In Morocco,…
VAT credit refund

VAT credit refund in Morocco

, ,
Did you know? It is possible to obtain a VAT credit refund in Morocco. It is necessary, however, to apply for it and to respect certain rules of substance and form. Upsilon Consulting gives the key elements of the process. Read our guide…
branch of a foreign company

branch of a foreign company in Morocco

,
impôt sur les sociétés

Corporate Income Tax in Morocco (C.I.T)

,
Corporate Income Tax : This article provides a brief summary of the provisions of the General Tax Code (C.G.I.) concerning Corporate Income Tax. This summary is not a substitute for a tax consultation or a detailed reading of the provisions…
charges déductible impôt sur les sociétés

Deductible expenses – C.I.T. in Morocco

,
The understanding of deductible expenses is crucial in the determination of the taxable income, subject to Corporate Income Tax (C.I.T.). Indeed, as we explained in our article Corporate Income Tax (C.I.T), the tax base of the C.I.T. is determined…
Régime de change des investissements étrangers au Maroc

Foreign Investment in Morocco

,
The exchange regime for foreign investment in Morocco enables foreign (or non-resident) investors to convert their investments. Indeed, this regime allows non-residents who have invested money in Morocco to recover their investments as well…