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Morocco Guidance on Submission of CbC Reports Including Temporary Suspension of Secondary Local Filing

|Approved Changes|Morocco
Morocco

The Moroccan General Directorate of Taxation (DGI) recently issued a notice on guidance for the submission of the Country-by-Country (CbC) reports. Morocco introduced CbC reporting requirements with effect from 1 January 2021 as part of the Finance Law for 2020 for MNE groups meeting an annual group revenue threshold of MAD 8.1225 billion in the previous year, with reports to be submitted wit…

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