Le régime fiscal des opérations de fusion et scission au Maroc
Year: 2024
Type: article
Abstract: The Moroccan company, facing a rapidly changing external environment, is obliged to proceed with its upgrade, which requires, sometimes, restructuring concentrations. The Merger process is the most important of these concentrations. Aware of the beneficial effects of the companies’ merger on the health of the economy and macroeconomic indicators, the Moroccan legislature intends to encourage and oversee the implementation of these operations by granting or developing a legal and fiscal framework quick to reach these goals. An evaluation of this device is required as part of this study to determine its relevance and attractiveness. In Morocco as in other countries, a legal framework is already in place, in addition to a merger tax relating device. The aim of the Moroccan legislature is to encourage and foster closer relations between businesses to support the development of growth and the emergence of strong companies able to cope with and withstand international competition . The purpose of this paper is to present essentially the tax regime applicable to mergers ,especially the tax regulations has scheduled a special regime for such transactions.
Source: Revue Economie & Kapital
Authors: AMEDJAR, Abderrahim, TAHOUR, Abdelaziz
Language: French
Topic: Taxation and Legal Issues
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W7215329207