Comparative Guides

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

Our Comparative Guides provide an overview of some of the key points of law and practice and allow you to compare regulatory environments and laws across multiple jurisdictions.

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4. Results: Answers
Corporate Tax
Trends and predictions
How would you describe the current tax landscape and prevailing trends in your jurisdiction? Are any new developments anticipated in the next 12 months, including any proposed legislative reforms?

Answer ... The current environment is favourable for investment and encourages business creation – for example, the 2019 Finance Act reduced the corporate income tax rate.

Various business representatives are now lobbying for a review of the value added tax (VAT) regime in Morocco, in order to reduce the VAT impact on companies’ cash flow.

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