Morocco's Ministry of Finance has published the draft Finance Law for 2022. Some of the main measures of the law are summarized in a presentation on the draft law given on 26 October as follows: The reduction of the top rate of corporate tax from 28% to 27% for industrial companies whose net profit is less than MAD 100 million (note, the top rate applies if taxable income exceeds MAD 1 million); A change in the application of the standard corporate tax rate brackets/rates schedule such that the schedule is "proportional" instead of "progressive", meaning that if a taxpayer's taxable...