Investment Policy Monitor
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UNCTAD has been collecting information on changes in national foreign direct investment (FDI) policies on an annual basis since 1992. This collection has provided input to the analysis of global and regional investment policy trends in the World Investment Report, the Investment Policy Monitors and the UNCTAD-OECD Reports on G20 Measures.
In 2024, to further strengthen the quality of reporting, UNCTAD revised the methodology of monitoring investment policy measures. and revised the measures going back to 2012 accordingly.
The Investment Policy Monitor provides the international investment community with country-specific, up-to-date information about the latest developments in foreign investment policies.
Through its monitoring of investment policy changes, UNCTAD offers cutting-edge and innovative contributions to investment policy discourse, and contributes to preparing the ground for future policymaking in the interest of making foreign investment work for sustainable development.
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The UNCTAD's Investment Policy Monitor database include official measures affecting FDI adopted by United Nations Member States. These encompass measures explicitly targeting FDI (FDI-specific), as well as general investment measures with a clear impact on foreign investment (FDI-related). The measures are either reported directly to UNCTAD by Member States through annual surveys or identified by UNCTAD researchers through publicly accessible sources (such as government websites and specialized policy databases). The classification of measures as more or less favourable is based solely on their potential impact on investors.
Note: Measures are verified, to the fullest extent possible, by referencing government sources. The compilation of measures is not exhaustive.
Disclaimer: the boundaries and names shown and the designations used on this map do not imply official endorsement or acceptance by the United Nations.
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- Morocco - Promulgated Law relating to the Casablanca Finance City Status
Morocco
Promulgated Law relating to the Casablanca Finance City Status
13 Dec 2010On 13 December 2010, Morocco promulgated Law No. 44-10 relating to the Casablanca Finance City (CFC) Status, which was published in the Official Gazette on 30 December 2010. The CFC Status aims to attract international investments for reinvestment within the Continent and applies to companies operating in financial and non-financial services at either a regional or international level.
Companies registered under CFC status, other than regional or international headquarters, would benefit from (a) an exemption from corporate income tax for a period of five consecutive years following the first year of grant of the status; and (b) a reduced tax rate of 8.75 per cent beyond this period, for all export sales and all net capital gains on movable assets derived from foreign sources and earned in a given fiscal year.
Regional and international headquarters benefiting from CFC status are subject to a 10 per cent tax rate starting from the first year of grant of CFC status. This 10 per cent tax rate shall apply to a taxable basis taking into account the profit or loss incurred. In both cases (i.e., profit or loss), the Finance Act provides for a minimum tax basis amounting to 5 per cent of the headquarters’ operating expenditures.
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Type:
- Promotion and facilitation (Investment incentives)
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Industry:
- Services (Financial and insurance activities)
- Services (Financial and insurance activities)
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Sources:
- Government Portal, Law n° 44-10 relating to the Casablanca Finance City Status, http://www.sgg.gov.ma/BO/bo_fr/2010/bo_5904_fr.pdf, 30 Dec 2010
- Clifford Chance, Casablanca Finance City – Africa’s new financial hub 1 Casablanca Finance City – Africa’s new financial hub, https://financialmarketstoolkit.cliffordchance.com/content/dam/cliffordchance/briefings/2015/12/casablanca-finance-city-africas-new-financial-hub.pdf, 15 Dec 2015
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UNCTAD has been collecting information on changes in national foreign direct investment (FDI) policies on an annual basis since 1992. This collection has provided input to the analysis of global and regional investment policy trends in the World Investment Report, the Investment Policy Monitors and the UNCTAD-OECD Reports on G20 Measures.
In 2024, to further strengthen the quality of reporting, UNCTAD revised the methodology of monitoring investment policy measures. and revised the measures going back to 2012 accordingly.
The Investment Policy Monitor provides the international investment community with country-specific, up-to-date information about the latest developments in foreign investment policies.
Through its monitoring of investment policy changes, UNCTAD offers cutting-edge and innovative contributions to investment policy discourse, and contributes to preparing the ground for future policymaking in the interest of making foreign investment work for sustainable development.
-
The UNCTAD's Investment Policy Monitor database include official measures affecting FDI adopted by United Nations Member States. These encompass measures explicitly targeting FDI (FDI-specific), as well as general investment measures with a clear impact on foreign investment (FDI-related). The measures are either reported directly to UNCTAD by Member States through annual surveys or identified by UNCTAD researchers through publicly accessible sources (such as government websites and specialized policy databases). The classification of measures as more or less favourable is based solely on their potential impact on investors.
Note: Measures are verified, to the fullest extent possible, by referencing government sources. The compilation of measures is not exhaustive.
Disclaimer: the boundaries and names shown and the designations used on this map do not imply official endorsement or acceptance by the United Nations.
Share
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![Facebook](/Content/images/fb-soc.png)
![E-mail](/Content/images/mail-soc.png)
![Share](/Content/images/share-soc.png)
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