Département des sciences économiques et de gestion, Faculté des Sciences Juridiques, Economiques et Sociales-Souissi, Université Mohammed V, Rabat, Morocco
With the signing of several bilateral and regional free trade agreements, Morocco has moved towards an economy that advocate international openness and market liberalization. It had to develop a strategy to help local businesses, made up mainly of small and medium-sized enterprises, to face international competition. It is in this logic that the Moroccan legislator has introduced measures into the general tax code with the aim of encouraging concentration and restructuring operations of companies in order to enable them to increase their performance and their competitiveness in the face of international competition. Indeed, these concentration and restructuring operations, called mergers, involve tax risks. This article aims to provide a clarification of the concept of tax risk, to present the forms of mergers proposed by Moroccan legislation and to shed light on the tax risk that these operations may entail.
Show abstract
Full Text
