Tax

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Chapter | Tax from The Report: Morocco 2014

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.

One of the main features of the Finance Law of 2014 is that it was adopted in a rather particular political, economic and financial situation marked by the necessity to rebalance public finances through progressive reduction of the budget deficit, consolidation of tax resources and progressive reduction of tax exemptions. The tax measures of the Finance Law of 2014 focus...

The first Moroccan national conference on the tax system held in 1999 was an opportunity to carry out a common and thorough analysis of the tax system and to establish a roadmap in order to modernise the tax system for the next decade. Many reforms were introduced by the successive finance laws from 2000 to 2013 such as the simplification, rationalisation and...

 

On October 31, 2013, the Mexican Congress approved a number of tax amendments for the 2014 period, which went into effect on January 1, 2014. As a result of the different measures approved, the federal government expects to receive revenue of around MXN4.4trn ($341.9bn), which is 12.82% above the 2013 revenue budget.

 

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Chapter | Tax from The Report: Mexico 2014

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.

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