The maximum rate of deductible interest on partners’ current accounts 2022
Order of the Minister of Economy and Finance no 382-22 of 6 rejeb 1443 (8 February 2022) fixing, for the year 2022, the maximum rate of the deductible interests of the credit current accounts of associates...
Transfer pricing (APP) – Master file and local file documentation plan
Transfert price (APP) – Master file and local file documentation plan The importance of intra-group transactions in the industrial acceleration zone or in the territory subject to common law and the documentation of transfer prices have become a real prerogative...
Finance law 2022
Finance Law 2022 The Finance Law (LF) for the 2022 fiscal year was published in the Official Bulletin on December 20, 2021.Here are the main tax measures to consider for fiscal years beginning on or after January 1, 2022: Corporate...
Contribution of securities to a Holding in Morocco
What is a Holding? The notion of holding company has not been mentioned at all on the legal level, neither at the level of law 17-95 on the public limited company SA, nor at the level of
Head office: domiciliation contract in Morocco
The domiciliation activity in Morocco is now governed by new rules, with the publication in the BO of August 9 of decree no. 2.20.950, implementing articles 2-544 and 7-544 of the Commercial Code. Indeed, article 2 of the decree specifies...
DGI response 05/03/2021: answers to questions raised by CGEM, TAX COMMISSION and CUSTOMS
A- SOCIAL SOLIDARITY CONTRIBUTION (CSS) 1- The circular note relating to the LF 2021 specifies, with regard to the Social Solidarity Contribution, that for wage income, the base is made up of gross income minus the amount of compulsory charges...
DGI Memorandum 16/04/2021: Law 55-19 Administrative Simplification
Note de service DGI 16 04 2021 : Mise en œuvre des dispositions de la loi n° 55-19 relative à la simplification des procédures et des formalités administratives Law No. 55-19 on the simplification of procedures and administrative formalities, which...
Simplification of administrative procedures and measures – Main contributions of Law No. 55-19
Simplification des procédures et mesures administratives – Principaux apports de la Loi n° 55-19 La loi vise à apporter des simplifications et améliorations aux procédures administratives, entrée définitivement en vigueur le 1er avril 2021. Principaux apports de la loi no 55-19 : – l’interdiction...
THE MAXIMUM RATE OF DEDUCTIBLE INTEREST IN MOROCCO 2021
THE MAXIMUM RATE OF DEDUCTIBLE INTEREST IN MOROCCO 2021 Pursuant to Article 1 of Order No. 423-21 published in Official Bulletin in Arabic language No. 6970 of March 18, 2021, the maximum rate of deductible interest paid to partners,...
Summary of the main taxes and social contributions by companies in Morocco
Summary of the main taxes and social contributions by companies in Morocco Among the questions we have had during our communications with our new customers are the following: Company tax (IS) The calculation of corporate tax is determined from...
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