Morocco Cabinet Approves Draft Decree to Establish Transfer Pricing Documentation Requirements, Submission Procedure

The Moroccan Cabinet Nov. 13 approved Draft Decree No. 2.22.1020, to establish the documentation requirements and procedures for submitting transfer pricing reports. The draft decree includes measures to: 1) align with the international tax standards for transfer pricing controls; and 2) specify the documents and transfer pricing information that must be included in the main and local files for related party transactions between nonresident multinational enterprise (MNE) groups and resident entities directly or indirectly controlled by the MNE. [Morocco, Government Portal, 11/13/25]

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