Comparative Guides

Welcome to Mondaq Comparative Guides - your comparative global Q&A guide.

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4. Results: Answers
Corporate Tax
8.
Indirect taxes
8.1
What indirect taxes (eg, goods or service tax, consumption tax, broadcasting tax, value added tax, excise tax) could a corporate taxpayer be exposed to?
Morocco

Answer ... Corporate taxpayers are exposed to the following indirect taxes:

  • value added tax;
  • customs duties; and
  • domestic consumption tax.

For more information about this answer please contact: Rachid Mejdoubi from CMS Francis Lefebvre Maroc Conseil juridique et fiscal
8.2
Are transfer or other taxes due in relation to the transfer of interests in corporate entities?
Morocco

Answer ... Transfers of interest are subject to the same tax regime as sales of shares (ie, corporate income tax applies to the capital gains).

For more information about this answer please contact: Rachid Mejdoubi from CMS Francis Lefebvre Maroc Conseil juridique et fiscal