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Anti-avoidance framework


What legislative and regulatory initiatives has the government taken to combat tax avoidance in your jurisdiction?

Not applicable.

To what extent does your jurisdiction follow the OECD Action Plan on Base Erosion and Profit Shifting?

Morocco is not a member of the OECD, and is not yet a participant in the Inclusive Framework for Base Erosion and Profit Shifting (BEPS) implementation.

Consequently, Morocco has not yet implemented the BEPS project in its internal legislation and has not yet signed the multilateral instrument or the multilateral competent authority agreement on the exchange of country-by-country reports.

Is there a legal distinction between aggressive tax planning and tax avoidance?

Finance Act 73-16 for 2017 introduced the concept of tax abuse of right. Under a procedure for tax abuse of right, the Moroccan tax administration may be entitled to have its opinion backed by a special commission to qualify a tax planning scheme as abusive, and consequently to reassess the tax results of the taxpayer.

However, this procedure is not yet enforceable since implementing decrees need to be published.

The General Tax Code also makes reference to the concept of tax fraud when it comes to penalties.


What penalties are imposed for non-compliance with anti-avoidance provisions?

In case of tax fraud, a penalty of 100% is applicable under Article 187 of the General Tax Code.

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