Morocco is among the jurisdictions fully compliant with international standards on tax transparency, according to the 2024 Harmful Tax Practices Report published by the Organisation for Economic
Co-operation and Development (OECD).
The review, which focused on the exchange of information on tax rulings, concluded that there were no recommendations against the kingdom, confirming its alignment with the requirements of the international project to combat tax evasion.
According to the OECD, Morocco complies with all the terms of reference defining the minimum standard applicable to the exchange of tax information.
In its peer review, the organisation indicates that “Morocco has complied with all aspects of the terms of reference,” which justifies the absence of corrective recommendations.
This assessment confirms the strength of the institutional and operational framework established by the Moroccan tax administration.
The analysis is part of the BEPS project, launched in 2013 by the OECD and the G20 to combat aggressive tax planning strategies by multinational corporations. This program is based on fifteen actions designed to strengthen international cooperation, improve tax transparency, and ensure that profits are taxed where the real economic activity takes place and where value is actually created, the organisation notes.
The 2024 report covers 139 jurisdictions and assesses their level of compliance with transparency requirements.
Morocco is among the 113 countries that received no recommendations, alongside a large majority
of jurisdictions deemed fully compliant. According to the OECD, only seven countries received a single recommendation, illustrating an overall high level of adherence to international standards.
The organisation emphasises that previous reviews had already concluded that Morocco’s systems were robust.
The mechanisms for identifying tax decisions subject to information exchange, as well as partner jurisdictions, had been deemed sufficient.
The control, review, and oversight procedures were also deemed adequate, an assessment that remains unchanged in the current report, according to the OECD.
The institution further specifies that Morocco has a comprehensive domestic legal framework authorising the spontaneous exchange of tax information, without legal or practical obstacles. The timeliness of the exchanges carried out in 2024 is a key criterion in the evaluation.
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