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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /Morocco /6. Globally mobile employees /6.4 Outbound employees assigned abroad / 6.4.1 Employees who cease to have their tax domicile in Morocco

6.4.1 Employees who cease to have their tax domicile in Morocco

Morocco

6.4.1�� Employees who cease to have their tax domicile in Morocco

Pursuant to CGI, Art 27, a taxpayer who ceases to be a resident of Morocco for tax purposes is liable to tax in the year of their definitive

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2.1.4 Withholding obligation of employers

4.7 Business entertainment expenses

3.4 Pension provision

8.1 Penalties for non-compliance

Author details

2.1.1 Rates of income tax

9.3 Emiratisation

6.3 Inbound employees on assignment

2.2.2 Social security rates

9.5 Workers Compensation Act 2000

1.1 Introduction: overview of the domestic payroll system

2.1.2 Calculating income tax withholding

1.2.1 PAYE income tax and health surcharge filings

Return of employees (ROE)

2.2.2 Housing fund contributions

2.2.1 Mexican Social Security Institute (IMSS)

2.2.2 National Hospital Insurance Fund (NHIF)

2.2.3 Employer housing contribution (INFONAVIT)

1.1 Permanent establishment

1.4.1 Nigerian Social Insurance Trust Fund (NSITF)