Article 213 (II) of the Moroccan General Tax Code (GTC) provides that where a company has ties of dependence with companies located in or outside Morocco, the profits indirectly transferred, either by way of increases or decreases in the purchase or sale prices or by any other means, shall be included in the corporate results.

To this end, profits indirectly transferred shall be determined by comparison with those of similar companies or by direct assessment on the basis of information available to the administration.

Article 7 of Finance Act 40-08 for the budgetary year 2009 introduced an obligation for businesses that are taxable in Morocco to supply the tax authority, at its express request, with documents and information relating to transactions undertaken with related entities established outside Morocco. This obligation is now contained in article 214 (III) of the Moroccan GTC.