Morocco

Transfer Pricing in Morocco

Morocco transfer pricing for tax year 2026: related party adjustments under Art. 213-II of the Code General des Impots, the master file and local file under Art. 214-III, the MAD 50 million thresholds, the 0.5% fine, the country by country report under Art. 154 ter, and advance pricing agreements under Art. 234 bis. Covers companies subject to impot sur les societes with related parties in or outside Morocco.