Insights

With the publication of Decree No. 2.22.1020 in December 2025, Morocco has clarified the requirements for transfer pricing documentation, further aligning its tax framework with OECD standards.

For multinational groups operating in Morocco, transfer pricing documentation is now a key compliance and tax risk management priority.

Our Tax team at SFM Conseil has prepared a practical note highlighting:

• The latest regulatory developments
• The companies concerned
• The required documentation structure
• The risks of non-compliance

We support groups in structuring and securing their transfer pricing documentation to meet these new requirements.

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