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In conjunction with Mazars, OBG explores the taxation system, examining Morocco’s investor-friendly environment. OBG talks to Kamal Mokdad, Managing Partner, Mazars Morocco, about the evolution of the tax system.

OBG introduces the reader to the different aspects of the legal system in Morocco, in partnership with Lefèvre Pelletier & associés. This chapter includes a viewpoint from Alain Gauvin, Partner, Lefèvre Pelletier & associés, as well as an interview with Romain Berthon and Lina Fassi Fihri, Partners, Lefèvre Pelletier & associés.

The year 2013 was one of legal reforms in Mexico. The political agreement Pact for Mexico enabled the enactment of a number of key changes since President Enrique Peña Nieto took office in 2012. Featuring a viewpoint from Amílcar Peredo Rivera, Partner, Basham, Ringe y Correa, on what to expect from the recent, wide-ranging legal reforms, this chapter explores the effects of the energy, telecoms, financial and labour reform.

The financial reform that became effective in January 2014 not only increased the tax base but also introduced several changes to the Mexican tax system. Featuring an interview with Carlos Méndez, CEO, PwC México, this chapter provides an overview of the recent tax reform, covering areas such as income tax, taxes on dividends and capital gains, among others.

Despite education spending in line with OECD standards, the quality of Mexico’s school system has lagged significantly behind the organisation’s other members. In large part this has been due to a powerful teachers’ union, which has traditionally stood in the way of efforts to reform the sector. Having made considerable advances in extending coverage, particularly at the basic education level, the attention has now shifted towards improving quality. The structural reform passed in 2013 aims to establish a results- and performance-based educational model. While educational results will take a few years to be noted, the reform lays the foundation for a model based on evaluation and development. The sector, which was selected as a pillar for economic and social development in the National Strategic Plan 2013-18, should be set to support further professionalisation of the country’s workforce. This chapter features an interview with Jesús Ancer Rodríguez, Rector, Universidad Autónoma de Nuevo León.