POLITIQUE DES PRIX DE TRANSFERT AU MAROC : ENJEU FISCAL ET ATTRACTIVITÉ DES IDE

Houda WAHIA; Mohamed BAISSA

Article Details

POLITIQUE DES PRIX DE TRANSFERT AU MAROC : ENJEU FISCAL ET ATTRACTIVITÉ DES IDE

Authors:

Houda WAHIA | Mohamed BAISSA

Publisher:

Revue Management des organisations et des territoires

Journal:

Revue Management des organisations et des territoires Vol.3 Issue 1, pp.92-114

Document Type:

Article

Publication Date:

6/2026

Document Language:

French

Document ID (Org No.):

2001849635

pISSN:

3119-6586

Abstract:

 This study examines the evolution of Morocco’s transfer pricing policy and its impact on the attractiveness of foreign direct investment. In a globalized context where multinationals intensify intra-group transactions, transfer pricing has become a major tax issue. Aware of the risks of artificial profit shifting, Morocco has progressively strengthened its legislative framework since 1959, aligning it with OECD and BEPS standards. Mandatory documentation, advance pricing agreements, country-by-country reporting, the “right to rectification,” and the 2025 circular illustrate this commitment to transparency. The study relies on three tax decisions (France 2025; Morocco 2020 and 2018) and shows that the application of the arm’s length principle depends on two pillars: robust documentation with reliable comparables, and a functional analysis  accurately reflecting economic reality. While the French decision accepts low margins linked to commercial risks, the Moroccan decisions confirm adjustments due to insufficient evidence. Enhanced transparency in transfer pricing has thus strengthened Morocco’s FDI attractiveness..

Article Details

POLITIQUE DES PRIX DE TRANSFERT AU MAROC : ENJEU FISCAL ET ATTRACTIVITÉ DES IDE

Authors: Houda WAHIA | Mohamed BAISSA

Publisher: Revue Management des organisations et des territoires

Journal: Revue Management des organisations et des territoires Vol.3 Issue 1, pp.92-114

Document Type: Article

Publication Date: 6/2026

Document Language: French

Document ID (Org No.): 2001849635

pISSN: 3119-6586

Issues

Authors:

Houda WAHIA | Mohamed BAISSA

Publisher:

Revue Management des organisations et des territoires

Journal:

Revue Management des organisations et des territoires Vol.3 Issue 1, pp.92-114

Document Type:

Article

Publication Date:

6/2026

Document Language:

French

Document ID (Org No.):

2001849635

pISSN:

3119-6586