Morocco joins the Inclusive Framework on BEPS

Released 05 March 2019

Morocco has joined the Inclusive Framework on Base Erosion and Profit Shifting (IF on BEPS).

The Organisation for Economic Co-operation and Development (OECD)/G20 IF on BEPS brings together over 125 countries and jurisdictions to collaborate on the implementation of the Base Erosion and Profit Shifting (BEPS) Package. The BEPS package provides 15 Actions that equip governments with the domestic and international instruments needed to tackle BEPS. BEPS refers to tax planning strategies that exploit gaps and mismatches in tax rules to artificially shift profits to low or no-tax locations where there is little or no economic activity. Although some of the schemes used are illegal, most are not. This undermines the fairness and integrity of tax systems because businesses that operate across borders can use BEPS to gain a competitive advantage over enterprises that operate at a domestic level.

View the full list of participating jurisdictions.

For more information on the work of the IF on BEPS, see About the Inclusive Framework on BEPS.

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