Morocco Issues Final Mutual Agreement Procedure Guide

Morocco has published a final French-language Mutual Agreement Procedure (MAP) Guide from the Directorate General of Taxes (DGI) that provides an overview of MAP as provided for by the tax treaties Morocco has concluded. The guide describes the various aspects of MAP, including:

• The purpose of MAP, which may be used when a natural person or legal entity covered by a tax treaty that Morocco has concluded with another State considers that the measures taken in its regard result in or will res…