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Comparative analysis of Transfer pricing tax policy in Morocco in relation to OECD principles

Auteur : Chaihab Saida, Abkar Youssra
Année de Publication : 2024
Type : Article
Thème : Finances
Couverture : Maroc

Résumé/Sommaire :

The growth of multinational groups is a direct result of the internationalization of economies, this global trend has incentivized companies to seek opportunities and expand their operations beyond the confines of their home countries. As businesses become more globally interconnected, the need for comprehensive and strategic tax policies becomes evident. Among these, the transfer pricing tax policy plays a pivotal role. It is specifically formulated to deter corporations from engaging in the practice of artificially shifting profits from one subsidiary to another, a practice often attempted with the aim of minimizing the corporation's total tax liability across various countries. By ensuring that transactions between subsidiaries are conducted at arm's length – that is, in a manner consistent with transactions between unrelated parties – this policy aims to uphold the integrity of tax systems and prevent tax evasion, thereby promoting a more equitable distribution of tax obligations among multinational entities. This article conducts a detailed comparative analysis of the Moroccan transfer pricing tax policy against the principles established by the Organization for Economic Co-operation and Development (OECD). It also explores the evolution of Moroccan legislation and the proposed reforms in transfer pricing tax policy. The text addresses the traditional and transactional methods used to evaluate the commercial and financial relationships between associated enterprises. The article also highlights the challenges and limitations of advance pricing agreements in transfer pricing, offering a critical perspective on the efforts to align Moroccan regulation with OECD guidelines. The analysis showed that the Moroccan framework on transfer pricing diverges from the OECD's recommendations, notably due to a lack of precise guidelines and the absence of rules for specific cases. However, this Moroccan policy demonstrates partial alignment with the OECD guidelines, particularly through the adoption of the arm's length principle and the possibility of advance agreements.

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