Morocco's Ministry of Finance has published the draft Finance Law for 2021, which was approved by the government and submitted in parliament in October. Some of the main measures of the law are summarized as follows: New social solidarity contribution requirements are introduced for the year 2021, including: a 2.5% contribution for companies with annual net profits of MAD 5 million to 40 million and a 3.5% rate for companies with annual net profits exceeding 40 million a 1.5% contribution for individuals with annual income exceeding MAD 120,000; a provision that the social solidarity contributions are not deductible; and certain...