Morocco recently published the Finance Law for 2025 (Law No. 60-24). Some of the main 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. This is changed by the Finance Law for 2025 to make all joint ventures subject to corporate tax...