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Nội dung chi tiết: Global forum on transparency and exchange of information for tax purposes peer reviews morocco 2016 phase 2 implementation o

Global forum on transparency and exchange of information for tax purposes peer reviews morocco 2016 phase 2 implementation o

GLOBAL FORUM ON TRANSPARENCY AND EXCHANGE OF INFORMATION FOR TAX PURPOSESPeer Review ReportPhase 2Implementation of the Standard in PracticeMOROCCOGlo

Global forum on transparency and exchange of information for tax purposes peer reviews morocco 2016 phase 2 implementation oobal Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Morocco 2016PHASE 2: IMPLEMENTATION OF THE STANDARD IN PRACTICEN

ovember 2016 (reflecting the legal and regulatory framework as at March 2016)G» OECDBETTER POLICIES FOR BETTER LIVESThis work is published on the resp Global forum on transparency and exchange of information for tax purposes peer reviews morocco 2016 phase 2 implementation o

onsibility of the Secretary-General of the OECD. The opinions expressed and arguments employed herein do not necessarily reflect the official views of

Global forum on transparency and exchange of information for tax purposes peer reviews morocco 2016 phase 2 implementation o

the OECD or of the governments of its member countries or those of the Global Forum on Transparency and Exchange of Information for Tax Purposes.This

GLOBAL FORUM ON TRANSPARENCY AND EXCHANGE OF INFORMATION FOR TAX PURPOSESPeer Review ReportPhase 2Implementation of the Standard in PracticeMOROCCOGlo

Global forum on transparency and exchange of information for tax purposes peer reviews morocco 2016 phase 2 implementation orontiers and boundaries and to the name of any territory, city or area.Please cite this publication as:OECD (2016), Global Forum on Transparency and E

xchange 0/ Information for Tax Purposes Peer Reviews: Morocco 2016.- Phase 2: Implementation of the Standard in Practice, OECD Publishing. http://dx.d Global forum on transparency and exchange of information for tax purposes peer reviews morocco 2016 phase 2 implementation o

oi.org/10.1787/9789264261044-enISBN 978-92-64-26105-1 (print)ISBN 978-92-64-26104-4 (PDF)Series: Global Forum on Transparency and Exchange of Informat

Global forum on transparency and exchange of information for tax purposes peer reviews morocco 2016 phase 2 implementation o

ion for Tax Purposes Peer ReviewsISSN 2219-4681 (print)ISSN 2219-469X (online)Corrigenda to OECD publications may be found on line at: www.oecd.org/pu

GLOBAL FORUM ON TRANSPARENCY AND EXCHANGE OF INFORMATION FOR TAX PURPOSESPeer Review ReportPhase 2Implementation of the Standard in PracticeMOROCCOGlo

Global forum on transparency and exchange of information for tax purposes peer reviews morocco 2016 phase 2 implementation oabases and multimedia products In your own documents, presentations, blogs, websites and teaching materials, provided that suitable acknowledgment of

OECD as source and copyright owner Is given. All requests for public or commercial use and translation rights should be submitted to rights0oecd.org. Global forum on transparency and exchange of information for tax purposes peer reviews morocco 2016 phase 2 implementation o

Requests for permission to photocopy portions of rills material for public or commercial use shall be addressed directly to the Copyright Clearance Ce

Global forum on transparency and exchange of information for tax purposes peer reviews morocco 2016 phase 2 implementation o

nter (CCC) at tnfoOcopynght.com or the Centre frangals d’exploltatton du droit de copie (CFC) at contactocfcopies com.TABLE OF CONTENTS-3Table of Cont

GLOBAL FORUM ON TRANSPARENCY AND EXCHANGE OF INFORMATION FOR TAX PURPOSESPeer Review ReportPhase 2Implementation of the Standard in PracticeMOROCCOGlo

Global forum on transparency and exchange of information for tax purposes peer reviews morocco 2016 phase 2 implementation o...7Executive summary........................................................11•*Introduction.........................................................

... 15Information and methodology used for the Peer Review of Morocco....... 15Overview of Morocco.................................................... Global forum on transparency and exchange of information for tax purposes peer reviews morocco 2016 phase 2 implementation o

16General information on the legal and tax system........................16Compliance with the Standards............................................21

Global forum on transparency and exchange of information for tax purposes peer reviews morocco 2016 phase 2 implementation o

A.Availability of information..........................................21Overview...............................................................21

GLOBAL FORUM ON TRANSPARENCY AND EXCHANGE OF INFORMATION FOR TAX PURPOSESPeer Review ReportPhase 2Implementation of the Standard in PracticeMOROCCOGlo

GLOBAL FORUM ON TRANSPARENCY AND EXCHANGE OF INFORMATION FOR TAX PURPOSESPeer Review ReportPhase 2Implementation of the Standard in PracticeMOROCCOGlo

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