| Overview |
| This master aims a dual purpose, that of the presentation of Moroccan taxation, on the one hand, and of the control it exerts on taxable persons, particularly legal persons, on the other hand. It therefore aims to train both professionals, graduates seeking specialization, academics and anyone wishing to deepen their knowledge in the field of taxation and tax audit. |
| Through this training, the participants will be able to better deal with the different aspects of the tax records they are in charge of, particularly, in terms of control carried out by the Tax Administration and will thus work with more productivity, confidence and professionalism. |
| In addition, this master will allow them to acquire a perfect knowledge of the theoretical and practical challenges of taxation, in all its dimensions, both national and international, at a time when the Moroccan economy is experiencing remarkable development characterized by appreciable development and important opening to the outside world. |
| Goals |
| The objective of the Applied Taxation Master is to enable participants to: |
| Control the processing of tax records and ensure better monitoring; |
| Avoid exposure of taxable persons to tax risks; |
| Assist taxpayers in the context of tax audit and tax litigation procedures; |
| Set up a legal watch and anticipate changes; |
| Advise taxpayers on all issues related to the application of taxation in its internal and international aspects; |
| Optimizing the set-up of restructuring measures, mergers, creations, disposals or acquisitions, by assessing the legal risks and the fiscal cost; |
| Carry out comparisons of tax systems, in a national and international framework with a view to proposing improvements through representative channels; |
| Find and implement tax cost optimization formulas |
| Educational Team |
| The seminars of this Masters will be led by a high-level versatile team made up of academics from Groupe ISCAE as well as senior executives and professionals from taxation and auditing (Chartered Accountants, Tax specialists, Audit and consulting firms…) |
| Educational Approach |
| Alternating theoretical lectures and practical cases. |
| Debates and experiences-sharings. |
| Case study. |
| Programme |
| Research methodology |
| GOVERNANCE OF THE MOROCCAN TAX SYSTEM |
| Corporate law – The appropriate legal structure |
| Presentation of the Moroccan tax system: |
| – Taxation of professionals |
| – Property taxation |
| – Agricultural taxation |
| – Movable taxation |
| Administrative organization of tax audit: |
| – Tax audit charter |
| – Rights of the Administration |
| – taxpayer guarantees |
| Fraud, Evasion and Tax Optimization |
| ACCOUNTING AUDIT |
| Office work: Analysis of the accounts of the tax package |
| Accounting verification |
| The consequences of the accounts examination: |
| – Assessment of the probative value of the accounts |
| – Reconstitution of taxable bases |
| TAX AUDIT |
| Corporation tax |
| Income tax |
| VAT |
| Registration fees |
| TAX LITIGATION FOLLOWING TAX CONTROL |
| The adversarial procedure for the correction of tax bases |
| Appeal to Taxation Commissions |
| Legal proceedings |
| TAX TREATIES TO AVOID DOUBLE TAXATION |
| Tax rules to avoid double taxation |
| Tax authorities collaboration |
| GENERAL SUMMARY ON TAX CONTROL |
| Case of a LLC |
| Case of a Holding |
| Case of a participating Association |
| Selection procedure |
| Examination of the application and an interview. |
| Registration |
| Please enter the required information on the registration form in Word format before printing and filing with Groupe ISCAE. |
| Procedure |
| The lessons are scheduled in the evening and at the end of the week (Friday from 3 p.m. to 10 p.m. and Saturdays from 9 a.m. to 4 p.m.), to allow parallel professional exercise. |
| Contact |
| Administrative advisor : HABIBI Amal (Rabat) |
| Email : ahabibi@groupeiscae.ma |
| Educational manager: Pr.Karim AARAB |
| Groupe ISCAE – ISCAE Rabat |
| Avenue Ennakhil, secteur 10. Hay Riad – 10100 |
| Phone.:05 37 71 20 47 – Fax:05 37 71 23 67 |