Evaluation of preferential systems in Morocco according to OECD and EU international fiscal policies

Abstract

The objective of this article is to describe how the Action Plan against Base Erosion and Profit Shifting drawn up by the Organisation for Economic Co-operation and Development (OECD) and the European Union's Code of Conduct regarding Business Taxation tackle so-called "harmful" tax regimes. To this end, the European Union has drawn up a "list of uncooperative jurisdictions for tax purposes", the main purpose is to combat tax evasion and/or fraud in the Union. In this context, Morocco has been seriously affected by this decision, due to its inclusion on the list. We will therefore outline the process behind Morocco's inclusion on the list, the reasons behind the decision and, above all, the consequences that flow from it. This case supports the claims that undermine the ability of this list to truly tackle global tax evasion and avoidance, given that Morocco has made no significant contribution to global tax losses due to tax abuse.