Morocco published Royal Decree No. 1.26.72 in the Official Gazette on 12 August 2026, which promulgates Law No. 76.19 for the ratification of the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports (CbC MCAA). Morocco's CbC reporting requirements are effective from 1 January 2021 for ultimate parent entities and surrogate parent entities in Morocco. Secondary local filing for non-parent entities has been suspended but will likely be reinstated after excha…