{"id":8828,"date":"2024-11-15T16:00:48","date_gmt":"2024-11-15T16:00:48","guid":{"rendered":"https:\/\/khglobaltaxadvisory.ma\/en\/?p=8828"},"modified":"2025-12-04T01:30:51","modified_gmt":"2025-12-04T01:30:51","slug":"the-ultimate-guide-to-transfer-pricing-in-morocco-for-international-businesses","status":"publish","type":"post","link":"https:\/\/khglobaltaxadvisory.ma\/en\/the-ultimate-guide-to-transfer-pricing-in-morocco-for-international-businesses\/","title":{"rendered":"The Ultimate Guide to Transfer Pricing in Morocco for International Businesses"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"8828\" class=\"elementor elementor-8828\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1aa4e452 e-flex e-con-boxed e-con e-parent\" data-id=\"1aa4e452\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ekit_has_onepagescroll_dot&quot;:&quot;yes&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3eced17e elementor-widget elementor-widget-text-editor\" data-id=\"3eced17e\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h1 style=\"text-align: center;\">The Ultimate Guide to Transfer Pricing in Morocco for International Businesses<\/h1>\n<p style=\"text-align: center;\"><span style=\"color: #00194c;\"><a style=\"color: #00194c;\" href=\"https:\/\/khglobaltaxadvisory.ma\/en\/author\/admin\/\">By <strong>Khalil HALOUI<\/strong><\/a><strong><br><\/strong><\/span><a style=\"color: #334770;\" href=\"https:\/\/khglobaltaxadvisory.ma\/en\/author\/admin\/\">CEO & Founder of KH Global Tax Advisory<\/a><br><span style=\"color: #334770;\">15 November 2024<\/span><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><span style=\"color: #334770;\">In 2019, Morocco joined the OCDE\/G20 Inclusive Framework on the BEPS (Base Erosion and Profit Shifting) project \u2013 an international initiative aimed at combating base erosion and the shifting of profits for tax avoidance purposes. This framework enables over 140 jurisdictions, including developing countries, to collaborate on implementing BEPS actions such as improving tax transparency, strengthening transfer pricing rules, and fighting base erosion through abusive practices.<\/span><\/p>\n<p><span style=\"color: #334770;\">In 2021, Morocco introduced new measures under the Finance Law 2021 aimed at tightening transfer pricing rules.<\/span><\/p>\n<p><span style=\"color: #334770;\">It is important to note that transfer pricing applies to companies with operations in multiple countries or members of a multinational group. It refers to the price charged by one company to a related foreign entity for a good or service.<\/span><\/p>\n<p><span style=\"color: #334770;\">The transfer pricing policies followed by companies are primarily based on economic data but can also be influenced by tax considerations:<\/span><\/p>\n<ul>\n<li><span style=\"color: #334770;\">Transfer pricing allows multinational enterprises (MNEs) to allocate income and expenses between their different subsidiaries. By adjusting these prices, MNEs can influence the amount of profit reported in each country, thereby optimising their overall tax burden.<\/span><\/li>\n<li><span style=\"color: #334770;\">MNEs can use transfer pricing to take advantage of differences in tax rates between countries. For example, they may reduce transfer prices to shift profits to low-tax jurisdictions.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #334770;\">In the Moroccan context, tax authorities have indicated that new regulations require multinational enterprises to provide more detailed documentation on intercompany transactions, including country-by-country reports. This reform aims to improve transparency and prevent tax avoidance practices by ensuring that transactions between affiliated companies are conducted at market terms.<\/span><\/p>\n<p><span style=\"color: #334770;\">Indeed, Morocco has engaged in a series of reforms to attract foreign investment and strengthen its integration into the global economy. Clear and transparent transfer pricing rules are essential to reassure foreign investors about the predictability of Morocco\u2019s tax framework and to avoid fiscal adjustments and disputes detrimental to stakeholders.<\/span><\/p>\n<p><span style=\"color: #334770;\">In this article, we will analyse the new transfer pricing rules in Morocco. We will also discuss strategies to optimise these transfer prices in order to better manage the fiscal and legal risks associated with transactions between related entities. The following points will be covered:<\/span><\/p>\n<ol>\n<li><span style=\"color: #334770;\">Regulatory context in Morocco<\/span><\/li>\n<li><span style=\"color: #334770;\">Methods for determining transfer prices<\/span><\/li>\n<li><span style=\"color: #334770;\">Documentation requirements<\/span><\/li>\n<li><span style=\"color: #334770;\">Compliance and business obligations<\/span><\/li>\n<li><span style=\"color: #334770;\">Strategies for optimising transfer pricing<\/span><\/li>\n<\/ol>\n<p><span style=\"color: #334770;\">Let\u2019s start by examining the basics of transfer pricing in Morocco.<\/span><\/p>\n<h3><span style=\"color: #00194c;\"><strong>1. Regulatory Context in Morocco <\/strong><\/span><\/h3>\n<p><strong>1.1. Brief History of Transfer Pricing Rules in Morocco<\/strong><\/p>\n<p><span style=\"color: #334770;\">Transfer pricing rules in Morocco have evolved gradually to align with international tax standards. Here is a brief history outlining the development of these rules:<\/span><\/p>\n<ul>\n<li><span style=\"color: #334770;\">Before 2019: Morocco did not have specific transfer pricing legislation. However, tax authorities could adjust the reported results of companies if there was suspicion of manipulation of transfer prices under the \u201cdiscretionary power of the administration\u201d (Article 213 of the General Tax Code \u2013 CGI).<\/span><\/li>\n<li><span style=\"color: #334770;\">2019: Morocco introduced formal transfer pricing rules for the first time in the General Tax Code (Article 210 of the CGI), aligning them with the OCDE\u2019s arm\u2019s length principle. These rules aimed to regulate transactions between related companies, especially in terms of documentation and justification of transfer prices under the tax administration\u2019s right to request information (Article 214 of the CGI).<\/span><\/li>\n<li><span style=\"color: #334770;\">2020: Morocco strengthened the legal framework on transfer pricing with the Finance Law 2020. This law introduced new requirements, such as the obligation to provide detailed documentation (local file and master file) for audited companies (Article 214 of the CGI).<\/span><\/li>\n<li><span style=\"color: #334770;\">2021: The regulatory framework continued to evolve with the Finance Law 2021, which imposed more extensive documentation obligations for companies exceeding a revenue threshold of 50 million dirhams (excluding VAT) and increased penalties for non-compliance, including a fine of 0.5% of the amount of transactions concerned by missing documentation (Article 185-IV of the CGI).<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #334770;\">These changes are part of Morocco\u2019s commitment to following the OCDE\/G20 Inclusive Framework on BEPS to combat base erosion and profit shifting.<\/span><\/p>\n<p><strong>1.2. Current Legal Framework for Transfer Pricing <\/strong><\/p>\n<p><span style=\"color: #334770;\">The current legal framework for transfer pricing in Morocco is primarily regulated by the General Tax Code. It incorporates the latest provisions of the 2020-2021 Finance Laws, which have tightened documentation and transparency obligations and increased sanctions for non-compliance. The aim is to ensure that transactions between related companies are conducted according to the arm\u2019s length principle.<\/span><\/p>\n<p><strong>1.3. Adaptation to International Standards <\/strong><\/p>\n<p><span style=\"color: #334770;\">Morocco follows the OCDE guidelines to determine whether transfer prices comply with the arm\u2019s length principle. This principle means that transactions between related companies should be conducted on terms similar to those that would be agreed between independent companies. This legal framework aims to enhance transparency, prevent tax avoidance, and ensure a fair allocation of tax bases across jurisdictions where MNEs operate.<\/span><\/p>\n<h3><span style=\"color: #00194c;\"><strong>2. Methods for Determining Transfer Prices<\/strong><\/span><\/h3>\n<p><strong>2.1. Accepted Methods<\/strong><\/p>\n<p><span style=\"color: #334770;\">The OCDE\/G20 Inclusive Framework on BEPS defines several methods for determining transfer prices, which are also followed by Morocco. These methods aim to ensure that transactions between related companies are carried out according to the arm\u2019s length principle as mentioned above.<\/span><\/p>\n<p><span style=\"color: #334770;\">Here are the main price-based methods:<\/span><\/p>\n<ul>\n<li><span style=\"color: #334770;\"><strong>Comparable Uncontrolled Price (CUP) Method<\/strong><\/span><\/li>\n<\/ul>\n<p><span style=\"color: #334770;\">This method compares the price of a transaction between related companies with that of a comparable transaction between independent companies. It is the most direct and reliable method when comparables are available and is particularly suitable for standard goods or services where comparable data is easily accessible.<\/span><\/p>\n<ul>\n<li><span style=\"color: #334770;\"><strong>Resale Price Method (RPM)<\/strong><\/span><\/li>\n<\/ul>\n<p><span style=\"color: #334770;\">This method determines the transfer price by subtracting an appropriate resale margin from the price at which a product purchased from a related entity is resold to an independent entity. The margin reflects the functions performed, risks assumed, and assets used by the reseller. It is suitable for distributors or resellers who do not make substantial modifications to the products before reselling them.<\/span><\/p>\n<ul>\n<li><span style=\"color: #334770;\"><strong>Cost Plus Method (CPM)<\/strong><\/span><\/li>\n<\/ul>\n<p><span style=\"color: #334770;\">This method adds an appropriate profit margin to the costs incurred by a supplier of goods or services in a transaction between related companies. The margin should reflect the one an independent company would apply under similar conditions. It is commonly used for transactions involving manufactured goods, services, or subcontracting agreements.<\/span><\/p>\n<p><span style=\"color: #334770;\">Other methods may be used that are based on profit or margin comparisons rather than price, such as the profit split method or the transactional net margin method (as a last resort).<\/span><\/p>\n<p><strong>2.2. Choosing the Method <\/strong><\/p>\n<p><span style=\"color: #334770;\">Morocco has integrated these methods into its legal framework following the recommendations of the OCDE\/G20 Inclusive Framework on BEPS.<\/span><\/p>\n<p><span style=\"color: #334770;\">Companies operating in Morocco must choose the most appropriate transfer pricing method based on the specific circumstances of their transactions with related entities.<\/span><\/p>\n<p><span style=\"color: #334770;\">The chosen method must be justified in the transfer pricing documentation that companies must make available to the tax administration.<\/span><\/p>\n<h3><span style=\"color: #00194c;\"><strong>3. Documentation Requirements <\/strong><\/span><\/h3>\n<p><strong>3.1. Necessary Documents<\/strong><\/p>\n<p><span style=\"color: #334770;\">Under Moroccan regulations, related companies are subject to strict transfer pricing documentation requirements, which align with international standards under the OCDE\/G20 Inclusive Framework. These requirements are aimed at ensuring transparency and confirming that transactions between related companies comply with the arm\u2019s length principle.<\/span><\/p>\n<p><span style=\"color: #334770;\">Here are the main documentation requirements (Article 214-III-A of the CGI):<\/span><\/p>\n<ul>\n<li><span style=\"color: #334770;\"><strong>Master File<\/strong><\/span><\/li>\n<\/ul>\n<p><span style=\"color: #334770;\">This document provides an overview of the multinational group to which the Moroccan entity belongs. It includes:<\/span><\/p>\n<ul>\n<li><span style=\"color: #334770;\">The organisational and legal structure of the group;<\/span><\/li>\n<li><span style=\"color: #334770;\">A description of the group\u2019s main economic activities;<\/span><\/li>\n<li><span style=\"color: #334770;\">Significant intangible assets (patents, trademarks, etc.);<\/span><\/li>\n<li><span style=\"color: #334770;\">The group\u2019s general transfer pricing policy;<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #334770;\">Cost-sharing agreements, intra-group financial arrangements, and significant financing agreements.<\/span><\/p>\n<p><span style=\"color: #334770;\">The Master File allows tax authorities to gain a comprehensive view of the group\u2019s operations and understand the transfer pricing policy applied internationally.<\/span><\/p>\n<ul>\n<li><span style=\"color: #334770;\"><strong>Local File<\/strong><\/span><\/li>\n<\/ul>\n<p><span style=\"color: #334770;\">This document is specific to the Moroccan entity and covers:<\/span><\/p>\n<ul>\n<li><span style=\"color: #334770;\">A detailed description of the intra-group transactions conducted by the Moroccan entity;<\/span><\/li>\n<li><span style=\"color: #334770;\">Functional analyses of the transactions (functions, assets, risks associated with each entity);<\/span><\/li>\n<li><span style=\"color: #334770;\">The transfer pricing methods used for these transactions and their justification;<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #334770;\">Financial information specific to the transactions carried out by the Moroccan entity.<\/span><\/p>\n<p><span style=\"color: #334770;\">The Local File demonstrates that the prices applied to transactions between related companies comply with the arm\u2019s length principle.<\/span><\/p>\n<p><strong>3.2. Documentation for Advance Pricing Agreements (APA) <\/strong><\/p>\n<p><span style=\"color: #334770;\">When companies seek an APA (Advance Pricing Agreement) with the Moroccan tax administration, they must provide detailed documentation justifying the proposed transfer pricing method and its application.<\/span><\/p>\n<p><span style=\"color: #334770;\">The goal of this procedure is to obtain agreement on the transfer pricing method to be used for a future period, thus reducing the risk of tax disputes.<\/span><\/p>\n<p><strong>3.3. Documentation Based on Revenue Threshold <\/strong><\/p>\n<p><span style=\"color: #334770;\">Documentation obligations may vary depending on the amount of intra-group transactions. Companies with revenues exceeding 50 million dirhams are subject to more detailed documentation requirements, including geographic allocation of profits, cost and revenue allocation among group entities, and transfer pricing agreements in place. (See above for Documentation Requirements).<\/span><\/p>\n<h3><span style=\"color: #00194c;\"><strong>4.Compliance and Business Obligations <\/strong><\/span><\/h3>\n<p><strong>4.1. Reporting Transfer Pricing Methods <\/strong><\/p>\n<p><span style=\"color: #334770;\">Companies must indicate the transfer pricing methods used to assess transactions with related entities and justify these methods in relation to the arm\u2019s length principle. The goal here is to ensure that the prices applied to intra-group transactions are comparable to those that would be used between independent companies under similar conditions.<\/span><\/p>\n<p><strong>4.2. Investigations and Audits: Process by Moroccan Tax Authorities<\/strong><\/p>\n<p><span style=\"color: #334770;\">Companies engaging in transactions with related entities are subject to specific tax audits under the tax administration\u2019s right to inspect (Articles 210 and 212 of the CGI). These audits aim to verify the compliance of these transactions with transfer pricing rules:<\/span><\/p>\n<ul>\n<li><span style=\"color: #334770;\">Transfer Pricing Compliance Check: This involves analysing the transfer pricing methods used by the company, comparing them with similar transactions between independent companies, and evaluating the supporting documentation provided in the transfer pricing files (Local File and Master File);<\/span><\/li>\n<li><span style=\"color: #334770;\">Documentation Review: The tax authorities may require the company to present its documentation for a given fiscal period. If the company does not have the required documentation, or if it is deemed insufficient, the company may be subject to tax adjustments and penalties;<\/span><\/li>\n<li><span style=\"color: #334770;\">Tax Return Review: The tax authorities examine tax returns to identify any inconsistencies with the information provided in the transfer pricing documentation or with market practices;<\/span><\/li>\n<li><span style=\"color: #334770;\">Advance Pricing Agreements (APA) Review: The tax authorities assess whether the company is adhering to the terms of an active APA. If the company deviates from the agreed terms, tax adjustments may be applied, and the APA may be revoked;<\/span><\/li>\n<li><span style=\"color: #334770;\">High-Risk Tax Evasion Transactions Review: This audit may focus on transactions involving intangible assets, intra-group services, or complex financial arrangements and may lead to the use of in-depth control methods such as margin comparison analysis or profit split.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #334770;\">In all these cases, the authorities may adjust the transfer prices to reflect those that would have been applied between independent companies in a contradictory adjustment procedure (Section 220 of the General Tax Code). These adjustments can lead to corporate tax reassessments with additional VAT liabilities.<\/span><\/p>\n<p><strong>4.3. Sanctions and Penalties: Consequences of Non-Compliance<\/strong><\/p>\n<p><span style=\"color: #334770;\">The objective of the tax authorities is to impose financial penalties for non-compliance with transfer pricing obligations. These sanctions may include fines for failure to present the required documentation (Section 185 of the General Tax Code), surcharges for underreporting profits (Section 186 of the General Tax Code), and late payment penalties on amounts due after tax adjustments (Section 184 of the General Tax Code).<\/span><\/p>\n<p><span style=\"color: #334770;\">These audits aim to prevent and rectify transfer pricing manipulation practices that could lead to erosion of the local tax base.<\/span><\/p>\n<h3><span style=\"color: #00194c;\"><strong>5. Transfer Pricing Strategies<\/strong><\/span><\/h3>\n<p><strong>5.1. Tax Planning: Techniques for Effective Transfer Pricing Tax Planning<\/strong><\/p>\n<p><span style=\"color: #334770;\">Effective transfer pricing tax planning involves the use of legal strategies to optimise tax liabilities while complying with international tax regulations. Some common techniques include:<\/span><\/p>\n<ul>\n<li><span style=\"color: #334770;\"><strong>Market and Comparability Analysis<\/strong><\/span><\/li>\n<\/ul>\n<p><span style=\"color: #334770;\">\u2013 Market Studies: Using comparative studies to determine market prices for transactions between related entities.<\/span><\/p>\n<p><span style=\"color: #334770;\">\u2013 External Comparables: Identifying and using similar transactions between independent companies as a benchmark.<\/span><\/p>\n<ul>\n<li><span style=\"color: #334770;\"><strong>Documentation and Pre-Arranged Agreements<\/strong><\/span><\/li>\n<\/ul>\n<p><span style=\"color: #334770;\">\u2013 Transfer Pricing Documentation: Maintaining detailed documentation to justify transfer pricing policies and demonstrate compliance with local and international rules.<\/span><\/p>\n<p><span style=\"color: #334770;\">\u2013 Advance Pricing Agreements (APA): Negotiating agreements with local tax authorities to establish in advance the applicable transfer pricing methods, thereby reducing the risk of tax adjustments.<\/span><\/p>\n<p><strong>5.2. Transfer Pricing Policy Review: Importance of Periodic Review of Policies <\/strong><\/p>\n<p><span style=\"color: #334770;\">Periodic review of transfer pricing policies is essential for effective tax management. Here are the main reasons why this review is important:<\/span><\/p>\n<ul>\n<li><span style=\"color: #334770;\"><strong>Compliance with Evolving Tax Regulations<\/strong><\/span><\/li>\n<\/ul>\n<p><span style=\"color: #334770;\">Tax laws and transfer pricing rules are regularly updated both internationally and nationally. Periodic reviews ensure that transfer pricing policies remain compliant with new requirements, thereby reducing the risk of penalties.<\/span><\/p>\n<ul>\n<li><span style=\"color: #334770;\"><strong>Preparation for Tax Audits<\/strong><\/span><\/li>\n<\/ul>\n<p><span style=\"color: #334770;\">Tax authorities regularly conduct compliance audits of transfer pricing. A regular review ensures that documentation is up to date, thus facilitating responses to tax authority requests for information.<\/span><\/p>\n<ul>\n<li><span style=\"color: #334770;\"><strong>Review of Intangible Asset Transactions<\/strong><\/span><\/li>\n<\/ul>\n<p><span style=\"color: #334770;\">Transactions involving intangible assets are complex and often subject to high tax risks. Regular review ensures that their valuation is appropriate and remains in line with current tax standards.<\/span><\/p>\n<p><strong>5.3. Engaging Transfer Pricing Consultants: When and Why to Seek Expert Advice<\/strong><\/p>\n<p><span style=\"color: #334770;\">Engaging transfer pricing consultants can be a crucial decision for businesses conducting transactions with related entities. Here\u2019s when and why their services should be sought:<\/span><\/p>\n<ul>\n<li><span style=\"color: #334770;\"><strong>When to Engage Transfer Pricing Consultants<\/strong><\/span><\/li>\n<\/ul>\n<p><span style=\"color: #334770;\">\u2014 <b>During a tax audit or in anticipation of one<\/b>: If a company is subject to or anticipates a tax audit for transfer pricing compliance, a consultant can assist in preparing the required documentation, responding to tax authority requests, and defending the company\u2019s policies.<\/span><\/p>\n<p><span style=\"color: #334770;\">\u2014 <b>For Complex Transactions<\/b>: For transactions such as the transfer of intangible assets, corporate restructurings, or intra-group financing, a consultant can provide specialised expertise to ensure these transactions are correctly valued and documented.<\/span><\/p>\n<p><span style=\"color: #334770;\">\u2014 <b>To Obtain Advance Pricing Agreements<\/b>: Companies seeking to secure APAs with tax authorities can benefit from a consultant\u2019s expertise to negotiate and structure these agreements favourably.<\/span><\/p>\n<ul>\n<li><span style=\"color: #334770;\"><strong>Why to Engage Transfer Pricing Consultants<\/strong><\/span><\/li>\n<\/ul>\n<p><span style=\"color: #334770;\">\u2014 <b>Compliance with International Regulations<\/b>: Due to the increasing complexity of international tax regulations, consultants help companies comply with both local and international requirements while optimising their tax position.<\/span><\/p>\n<p><span style=\"color: #334770;\">\u2014 <b>Strategic Support in Tax Negotiations<\/b>: During negotiations with tax authorities, consultants can play a key role by providing strong technical arguments and assisting in securing favourable agreements.<\/span><\/p>\n<p><span style=\"color: #334770;\">For all these reasons, engaging transfer pricing consultants is particularly useful in managing the growing complexity of intra-group transactions.<\/span><\/p>\n<h3><span style=\"color: #00194c;\"><strong>Conclusion\u00a0<\/strong>:<\/span><\/h3>\n<p><span style=\"color: #334770;\">In conclusion, transfer pricing rules in Morocco are increasingly aligned with international standards, notably those set by the OCDE.<\/span><\/p>\n<p><span style=\"color: #334770;\">Related companies operating in the country must not only understand these obligations but also ensure the compliance of their intra-group transactions with the arm\u2019s length principle. Complete and up-to-date documentation is essential to justify the prices applied.<\/span><\/p>\n<p><span style=\"color: #334770;\">Non-compliance with these rules can lead to severe consequences such as significant tax adjustments and financial penalties.<\/span><\/p>\n<p><span style=\"color: #334770;\">With increased scrutiny from Moroccan tax authorities, it is crucial for affected companies to prepare thoroughly and seek the advice of transfer pricing experts to navigate this regulatory complexity.<\/span><\/p>\n<p><span style=\"color: #334770;\">Furthermore, these companies must remain attentive to future developments in transfer pricing rules in Morocco, especially in the context of potential tax reforms and increased integration of international standards. By adopting a proactive approach and regularly updating their policies, affected companies will not only remain compliant with applicable rules but also optimise their tax position.<\/span><\/p>\n<p><span style=\"color: #334770;\">In this way, they will be better equipped to handle today\u2019s and tomorrow\u2019s tax challenges while minimising transfer pricing risks.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a03442f elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-invisible\" data-id=\"a03442f\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;,&quot;ekit_has_onepagescroll_dot&quot;:&quot;yes&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d81c794\" data-id=\"d81c794\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7456e81 elementor-widget elementor-widget-tg-cta\" data-id=\"7456e81\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"tg-cta.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\r\n        \r\n            <div class=\"cta-inner-wrap\">\r\n                <div class=\"row align-items-center\">\r\n                    <div class=\"col-lg-9\">\r\n                        <div class=\"cta-content\">\r\n                            <div class=\"cta-info-wrap\">\r\n                                <div class=\"icon\">\r\n                                    <i class=\"flaticon-phone-call\"><\/i>\r\n                                <\/div>\r\n                                <div class=\"content\">\r\n                                                                            <span>Call for more information<\/span>\r\n                                    \r\n                                                                            <a href=\"tel:+212 661 20 15 72\">+212 661 20 15 72<\/a>\r\n                                                                    <\/div>\r\n                            <\/div>\r\n                                                            <h2 class=\"title\">Schedule an appointment for a consultation<\/h2>\r\n                                                    <\/div>\r\n                    <\/div>\r\n\r\n                                            <div class=\"col-lg-3\">\r\n                            <div class=\"cta-btn text-end\">\r\n                                <a href=\"https:\/\/khglobaltaxadvisory.ma\/en\/contact-us\/\" target=\"_blank\" rel=\"nofollow\" class=\"btn\">\r\n                                    Contact us                                <\/a>\r\n                            <\/div>\r\n                        <\/div>\r\n                    \r\n                <\/div>\r\n            <\/div>\r\n\r\n        \r\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>The Ultimate Guide to Transfer Pricing in Morocco for International Businesses By Khalil HALOUI CEO &#038; Founder of KH Global Tax Advisory 15 November 2024 \u00a0 In 2019, Morocco joined the OCDE\/G20 Inclusive Framework on the BEPS (Base Erosion and Profit Shifting) project \u2013 an international initiative aimed at combating base erosion and the shifting [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":9782,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[68],"tags":[],"class_list":["post-8828","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kh-global-tax-advisory2"],"acf":[],"_links":{"self":[{"href":"https:\/\/khglobaltaxadvisory.ma\/en\/wp-json\/wp\/v2\/posts\/8828","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/khglobaltaxadvisory.ma\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/khglobaltaxadvisory.ma\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/khglobaltaxadvisory.ma\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/khglobaltaxadvisory.ma\/en\/wp-json\/wp\/v2\/comments?post=8828"}],"version-history":[{"count":65,"href":"https:\/\/khglobaltaxadvisory.ma\/en\/wp-json\/wp\/v2\/posts\/8828\/revisions"}],"predecessor-version":[{"id":11041,"href":"https:\/\/khglobaltaxadvisory.ma\/en\/wp-json\/wp\/v2\/posts\/8828\/revisions\/11041"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/khglobaltaxadvisory.ma\/en\/wp-json\/wp\/v2\/media\/9782"}],"wp:attachment":[{"href":"https:\/\/khglobaltaxadvisory.ma\/en\/wp-json\/wp\/v2\/media?parent=8828"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/khglobaltaxadvisory.ma\/en\/wp-json\/wp\/v2\/categories?post=8828"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/khglobaltaxadvisory.ma\/en\/wp-json\/wp\/v2\/tags?post=8828"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}