Tax
From The Report: Morocco 2014
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In conjunction with Mazars, OBG explores the taxation system, examining Morocco’s investor-friendly environment. OBG talks to Kamal Mokdad, Managing Partner, Mazars Morocco, about the evolution of the tax system.

Articles from this Chapter

Overview

Changing regulations: Key points of the Finance Law of 2014
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One of the main features of the Finance Law of 2014 is that it was adopted in a rather particular political, economic and financial situation marked by the necessity to rebalance public finances through progressive reduction of the budget deficit, consolidation of tax resources and progressive reduction of tax exemptions. The tax measures of the Finance Law of 2014 focus essentially on the progressive implementation of the recommendations of the last national tax conference held in April 2013, the main features of which were the broadening of the tax base, rationalisation of fiscal expenses, improvement of companies’ competitiveness, simplification…

Viewpoint

Kamal Mokdad, Managing Partner, Mazars Morocco, on the evolution of the tax system
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The first Moroccan national conference on the tax system held in 1999 was an opportunity to carry out a common and thorough analysis of the tax system and to establish a roadmap in order to modernise the tax system for the next decade. Many reforms were introduced by the successive finance laws from 2000 to 2013 such as the simplification, rationalisation and harmonisation of the tax system, as well as the promotion of priority sectors. These reforms include: A reform of registration fees in 2004; Initiation…