On Thursday, the government council approved draft decree No. 2.22.1020, which specifies the list of documents related to transfer pricing and the methodologies for submission to the tax administration. The decree was presented by Minister of Economy and Finance Nadia Fettah.
During a press conference following the weekly council meeting, Minister in charge of relations with parliament and government spokesperson Mustafa Baïtass explained that the draft decree aims to align the Moroccan tax system with international tax standards that seek to enhance monitoring of transfer pricing.
The minister added that the draft decree aims to specify the documents and information included in both the main and local files, which justify the transfer prices adopted by an enterprise in its dealings with multinational entities located outside Morocco, with which it has a direct or indirect dependency, as well as the methodologies for submitting these to the tax administration.
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