On 19 October 2024, the Moroccan Ministry of Finance published the draft Finance Law for 2025. The main proposed corporate income tax measures concern the taxation of joint ventures and economic interest groups. Currently, joint ventures without legal personality are excluded from the scope of corporate tax, unless they irrevocably opt for taxation. The member partners are required to include their share in the results of these companies in their own income tax or corporate tax declaration, depending on whether they are natural or legal persons. The proposal would make all joint ventures subject to corporate tax if comprised of...