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                                    Morocco
                                    
    
                                    
    
    
    
    
                                    

                                    

                                  1. 
    
                                    
        
                                    
            
                                    15-July-2020
                                    
            
                                    English
                                    
        
                                    
    
                                    
    
                                    
        
                                    
            
                                    
                
                    Making Dispute Resolution More Effective - MAP Peer Review Report, Morocco (Stage 1) - Inclusive Framework on BEPS: Action 14
                
            
                                    
            
                                    
                Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process.         The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 1 peer review of the implementation of the Action 14 Minimum Standard by Morocco.
            
                                    

            
                                    
            
            
                                    

        
                                    
    
                                    

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                                    11-June-2020
                                    
            
                                    English
                                    
        
                                    
    
                                    
    
                                    
        
                                    
            
                                    
                
                    How Islamic finance contributes to achieving the Sustainable Development Goals
                
            
                                    
            
                                    
                This report identifies the opportunities that Islamic finance presents for donors. To achieve these, Arab and OECD Development Assistance Committee donors need to mobilise innovative forms of financing and deliver the call to deepen the transformation of development finance systems. DAC members could do so by broadening and deepening exposure to alternative forms of financing, such as Islamic finance. Islamic finance represents USD 2.5 trillion – a share of which could be mobilised for development – and its tenets resonate across the member countries of the Organisation for Islamic Cooperation and beyond. Arab donors could harness Islamic finance, as a means to strengthen partnerships with DAC members, whilst increasing the effectiveness of existing aid flows in countries and contexts where they have considerable access. Doing so could create a more equitable and stable development finance order capable of delivering the SDGs and achieve greater impact in partner countries. Both communities would then be able to chart a path for all development actors, notably the private sector, development finance institutions and other bilateral donors. This report provides a set of action points for Arab and DAC donors, highlighting the benefits of engaging in and co-operating through Islamic finance.
            
                                    

            
                                    
            
            
                                    

        
                                    
    
                                    

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                                    9-March-2020
                                    
            
                                    English
                                    
        
                                    
    
                                    
    
                                    
        
                                    
            
                                    
                
                    Aid at a glance charts
                
            
                                    
            
                                    
                These ready-made tables and charts provide for snapshot of aid (Official Development Assistance) for all DAC Members as well as recipient countries and territories. Summary reports by regions (Africa, America, Asia, Europe, Oceania) and the world are also available.
            
                                    

            
                                    
            
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                                    4. 



                                  4. 
    
                                    
        
                                    
            
                                    14-February-2020
                                    
            
                                    English
                                    
        
                                    
    
                                    
    
                                    
        
                                    
            
                                    
                
                    The Geography of Conflict in North and West Africa
                
            
                                    
            
                                    
                African governments are increasingly confronted with new forms of political violence. The situation is particularly worrying in the Sahara-Sahel where violence is on the rise. This degrading security situation has prompted African countries and their partners to intervene militarily to stabilise the region and to prevent the spread of extremism and violence against civilians. However, these initiatives face many obstacles due to the transnational nature and geography of violence. Tensions regionalise across state borders when armed groups, defeated by counter-insurgency efforts, relocate to other countries. This study maps the evolution of violence across North and West Africa, with a particular focus on Mali, Lake Chad and Libya. In the regions experiencing the highest levels of political insecurity, it identifies whether and how conflicts tend to cluster or spread, potentially across national borders. The work is based on a new spatial indicator of political violence designed to assess the long-term evolution of conflicts and provide policy options.
            
                                    

            
                                    
            
            
                                    

        
                                    
    
                                    

                                    5. 

                                  5.  
                                     
                                     
                                    
19-November-2019
                                    

                                    English, PDF, 461kb
                                    

                                    

                                    

                                    

                                    
Revenue Statistics Africa: Key findings for Morocco
                                    

                                    The tax-to-GDP ratio in Morocco increased by 0.4 percentage points from 27.2% in 2016 to 27.6% in 2017. In comparison, the average for the 26 African countries in Revenue Statistics in Africa 2019 remained at 17.2% over the same period.
                                                               




                                    

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                                  6. 
    
                                    
        
                                    
            
                                    15-July-2019
                                    
            
                                    English
                                    
        
                                    
    
                                    
    
                                    
        
                                    
            
                                    
                
                    OECD invites taxpayer input on ninth batch of dispute resolution peer reviews
                
            
                                    
            
                                    
                The OECD is now gathering input for the Stage 1 peer reviews of Andorra, Anguilla, Bahamas, Bermuda, British Virgin Islands, Cayman Islands, Faroe Islands, Macau (China), Morocco and Tunisia, and invites taxpayers to submit input on specific MAP-related issues by 12 August 2019.
            
                                    

            
                                    
            
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                                    7. 




                                  7. 
    
                                    
        
                                    
            
                                    25-June-2019
                                    
            
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                    Morocco signs landmark agreement to strengthen its tax treaties
                
            
                                    
            
                                    
                Today, Morocco signed the BEPS MLI, becoming the 89th jurisdiction to join the Convention, which now covers almost 1,530 bilateral tax treaties. Mr. Mohamed Benchaaboun, Minister of Economy and Finance of Morocco signed the Convention in the presence of Angel Gurría, Secretary-General of the OECD.
            
                                    

            
                                    
            
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                                    25-June-2019
                                    
                
                                    English
                                    
            
                                    
        
                                    
        
                                    
            
                                    
                
                                    
                    
                        Morocco signs the CRS Multilateral Competent Authority Agreement
                    
                
                                    
                
                                    
                    Morocco becomes the 106th jurisdiction to sign the OECD's Multilateral Competent Authority Agreement for the Common Reporting Standard (CRS MCAA) which is the prime international agreement for implementing the automatic exchange of financial account information.
                
                                    

            
                                    
            
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                                  9. 
        
                                    
            
                                    
                
                                    25-June-2019
                                    
                
                                    English
                                    
            
                                    
        
                                    
        
                                    
            
                                    
                
                                    
                    
                        Morocco signs the CBC Multilateral Competent Authority Agreement
                    
                
                                    
                
                                    
                    Morocco becomes the 79th jurisdiction to sign the OECD's Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports (CbC MCAA). The MCAA will enable consistent and swift implementation of transfer pricing reporting standards developed under Action 13 of the BEPS Action Plan.
                
                                    

            
                                    
            
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                                  10. 
    
                                    
        
                                    
            
                                    25-June-2019
                                    
            
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                    OECD strengthens co-operation with Morocco – Renews Morocco Country Programme Agreement
                
            
                                    
            
                                    
                The OECD and the Government of the Kingdom of Morocco signed today a Memorandum of Understanding to renew the Country Programme, for a period of three years, to support Morocco’s reform agenda.
            
                                    

            
                                    
            
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