Overview
| The Moroccan economy is undergoing an interesting development marked by sustained development and a significant opening up to the world. In addition, the administration intends to dematerialize all tax procedures (electronic declarations and payment). |
| There is a need to adapt tax advice to the tax system evolution. Therefore the Specialized Master in Tax Engineering offers an in-depth training oriented towards a presentation of Moroccan taxation and its evolution. Its objective is to offer an advanced training geared towards the tax professions. Its purpose is therefore to upgrade both professionals and young graduates seeking specialization, juniors working in tax and accounting consultancy firms, chartered accountants and academics wishing to deepen their knowledge in the area of tax law and accounting. |
| This Masters will allow participants to acquire a perfect knowledge of the theoretical and practical issues of taxation, all aspects included. It will also allow them a mastery of tax optimization and management |
| It is an intensive training extremely open to the professional world; it is carried out in collaboration with great skills in professional and university communities. |
Program |
| Transversal module: Research methodology |
| Module 1: The prerequisites for tax management |
| 1- Accounting and financial management |
| Moroccan accounting reference system CGNC |
| In-depth accountancy |
| Year-end transactions |
| Interpretation and use of financial statements |
| 2- Reglementary and legal environment of the company |
| Trade Law |
| Business Law |
| Tax law: general tax code and other legal and regulatory texts |
| International tax conventions |
| Module 2: Tax management |
| 1- Taxation of legal persons |
| Society taxes |
| Determination of tax result |
| Calculation and collection of tax |
| Reporting obligations |
| 2- Taxation of natural persons |
| Taxation of professionals |
| Wage income taxation |
| Agricultural taxation |
| Property tax |
| Property taxation |
| Movable taxation |
| 3- Indirect taxation: VAT |
| 4- Local taxation |
| Professional tax |
| Municipal tax |
| Other local taxes |
| 5- Environmental taxation |
| Module 3: Tax audit and litigation |
| Right of control of the tax administration |
| Taxpayer rights guarantees |
| Contradictory procedures for the correction of taxable bases |
| Automatic taxation procedures |
| Legal procedures |
| Module 4: Taxation of Restructuring |
| Creations and transformations |
| Mergers |
| Partial liquidation of assets |
| Module 5: International Taxation |
| Tax treaties |
| Royalties / interest / dividends |
| Method of elimination of double taxation |
| Module 6: Optimization of tax management |
| Risk management |
| Tax management |
Goals |
| Deepen the knowledge of participants in accounting and taxation and acquire new skills in this area |
| Train high-level tax specialists with technical and practical knowledge and skills to meet the increasingly complex needs of businesses |
| Advise taxpayers on all issues related to the application of taxation in its internal and international aspects |
| Master the processing of tax files and assist taxpayers in tax control and litigation procedures |
| Optimizing the set-up of creation and restructuring operations by trying to manage tax and legal risk as well as possible |
Team spirit |
| The seminars of this Masters are led by a high-level team with great skills in academic and professional circles (chartered accountants, tax specialists and advisers working in large firms…) |
Functioning |
| The training cycle is spread over a period of 12 months. |
| The courses 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.), in order to allow parallel professional exercise. |
| The training begins with a welcome seminar based on a business game which pursues a double objective of consolidating the group spirit between the participants, and initiation to the business environment. |
| The courses within the Masters are provided in the form of seminars, scheduledevery other week, to allow parallel professional activity. |
| A residential seminar is organized in the midyear to make a mid-term assessment. |
| The training cycle ends with a professional dissertation to be presented to a jury made up of teachers and professionals. It corresponds to research work dealing with a problem related to the professional environment of the participant. This work is supervised by an ISCAE professor on the basis of 6 coaching sessions. |
| A research methodology seminar is given to participants upstream for the preparation of dissertations |
Selection procedure |
| A pre-selection is made on the basis of an application file |
| Applicants are invited to take an oral test |
Registration |
| Prière de saisir les informations requises sur le dossier d’inscription en format Word avant impression et dépôt auprès du Groupe ISCAE. |
| Please enter the required information on the registration file in Word format before printing and filing Groupe ISCAE |
Terms of Access |
| Are eligible for the entrance examination to the Specialized Masters in Tax Engineering from ISCAE Casablanca : |
| Applicants holding a diploma from high schools of management or from engineering schools |
| Holders of Bachelor in Management Science, diploma issued by a school of management or any equivalent diploma |
| Chartered Accountants |
| Professionals, Juniors working in tax and accounting consultancy firms, eager to deepen their knowledge in the field of taxation. |
| The selection is made on: |
| – File study: Diplomas, professional background, assessment sheets, etc. |
| – Written exam |
| – Interview with the Admissions Committee responsible for assessing the candidate’s abilities and motivations |
| The objective of this interview is to assess the prerequisites, the professional and personal skills of the candidate as well as his motivation. |
Contact
| Administrative advisor : Souad Boulahbib (Casablanca) |
| Email : [email protected] |
| Phone : 05 22 01 60 76 |
| Groupe ISCAE – ISCAE Casablanca |
| Km 9,5 route de Nouasseur, B.P 8 114 Casablanca – Oasis |
| Eductional manager : Pr.Souad LAHLOU |
| Phone : 00 212 (0)22 33 54 82 à 85 |
| Groupe ISCAE – ISCAE Casablanca |
| Km 9,5 route de Nouasseur, B.P 8 114 Casablanca – Oasis |