Morocco's Ministry of Finance has published the Finance Law for 2022, which was published in the Official Gazette on 20 December 2021. The final law is largely in line with the draft version, including the same main measures, although adjustments have been made. Measures include: The reduction of the top rate of corporate tax from 28% to 26% for industrial companies whose net profit is less than MAD 100 million, which applies if taxable income exceeds MAD 1 million (draft version provided for a reduction to 27% - standard top rate is 31%); A change in the application of the...