Insights

Applying an arm's length price to transactions between dependent companies is a tricky business. This requires a methodology, documentation and a functional analysis of transactions... but despite the regulations in place, transfer pricing is still the subject of debate between the business community, the tax authorities, the Moroccan Foreign Exchange Office and the customs authorities.
 
“When setting their transfer prices, groups make choices that have an immediate and direct impact on the tax base of the countries involved in the transactions,” points out Abdelkader Boukhriss in this article.

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