The Organization for Economic Co-operation and Development (OECD) has commended Morocco for its progress in transparency and sound tax practices, confirming the Kingdom’s full compliance with international standards on the exchange of information related to tax rulings under the BEPS framework.
In its latest peer review report on harmful tax practices, the Paris-based institution states that Morocco meets all minimum requirements for information exchange.
Launched in 2013 by the OECD and G20, the BEPS (Base Erosion and Profit Shifting) project aims to curb aggressive tax planning strategies used by multinational corporations to exploit gaps between national tax systems and artificially reduce their tax burden.
The initiative includes 15 actions designed to strengthen international cooperation, enhance transparency, and ensure profits are taxed where economic activity and value creation occur.
The 2024 OECD report assessed 139 jurisdictions, with Morocco among 113 countries receiving no recommendations, alongside most jurisdictions deemed fully compliant. Only seven countries were flagged with a single recommendation, underscoring the high level of global adherence to transparency standards.
