to carry out regulatory and legal reviews of the business environment for the logistics sector. Indicator 2.4: Action plans to address binding constraints to the of selected sectors in Nador adopted Binary No No Yes One time Project Reports ISAs Indicator 2.5: Reform roadmap formally launched for modifying key regulations and identified as main bottlenecks for the of Casablanca Binary No No Yes One time Project Reports ISAs Indicator 2.6: Output by Portnet Binary No No Yes One time Project Reports ISAs Component 3 (OECD) Indicator 3.1: Tax transparency and tax as measured against international standards Qualitative and quantitative In 2015 Phase 1 Peer of Global Forum will be N/A N/A on tax met Annually Global on and of for Tax Purposes Reports Global Forum and DGI International standards as measured by Phase 1 and Phase 2 peer review of the Global Forum Indicator 3.2: Tax transparency and tax as measured Quantitative tax yield N/A a) income a) Annually DGI income tax data DGI a) Corporation tax increases as profit shifting
against international standards 17% of total tax Zero Advanced Pricing (APA) in place b) 1 APA tax and plus 10%) b) 2 APAs tax and plus 10% c) 3 APA risks are b) Unilateral APA’s provide certainty for business Indicator 3.3: revenue published in comparable format Qualitative Statistics not in Revenue statistics published according to criteria Repeat of 2016 of 2017 Annually Revenue OECD/DGI Publication of statistics is measure of transparency and INTERMEDIATE RESULTS (Component 2) Intermediate Result (Component Two): Note: No intermediate results previewed for components one due to the short duration of the project. Intermediate Result 2.1: Legal and regulatory roadmap for the logistics sector is endorsed by the AMDL. Binary No Yes Yes One time Project Reports ISAs Intermediate Result 2.2: Assessment and prioritization of Binary No No Yes One time Project Reports ISAs broad
binding constraints to competitiveness in Nador carried out. Intermediate Result 2.3: Number of workshops and focus groups organized with the CREA and carried out for identifying and assessing binding to Numerical One time Project Report ISAs Intermediate Result 2.: Assessment report on simplification of key operating endorsed by the CREA Binary No No No Yes One time Project Report ISAs INTERMEDIATE RESULTS (COMPONENT 3) Sub Component 3.1: Assisting with the implementation of international tax standards on tax transparency and information exchange PDO Level Unit of Measure Cumulative Target Values Frequency Data Source/ Responsibility for Data Description (indicator definition etc.) 2016 2017 2018 (a) Activity 3. 1.1: Reviewing the current framework and practices, and with and changes Global Forum Phase 1 peer 2015 Proceed to Global Forum Phase 2 peer n/a Legal and are adopted According to Global Forum timetable Project Global Progress to Global Forum Phase 2 Morocco has met international standard on EOI. view
(b) Activity 3.1.2: Enhancing the effectiveness of Exchange of Information (EOI) Unit and Zero EOI 10 EOI requests initiated 10 EOI 10 EOI Project DGI/Global Reports EOI requests and tax reassessments based on foreign source information are of effective EOI operations (c) Activity 3.1.3: Exploiting the Multilateral on Assistance in Tax Matters (OECD executed) and signed in 2013 but not yet MAC by N/A N/A Assessed Project DGI MAC ratification will allow broader with all jurisdictions covered by the Convention and serve as a basis for Automatic exchange. () (d) Activity 3.1.4: Automatic Exchange of Pilot No shared of the for AEOI of Financial Account in place to permit exchange takes place on automatic basis Assessed Project DGI/Global Reports Success criterion is information exchange of financial account information on an automatic basis and tax of unreported income (e) Activity 3.1.5: Capacity building through staff assignment and at events N/a 2X trained and on 2 X courses to be 2X trained on 2 X courses to be 2X trained on 2 X courses to be Assessed Project DGI/Global Reports Skills acquired support other sub
Sub Component 3.2:Addressing Base Erosion and Profit Shifting (a) Activity 3.2.1: Assistance in participating in the BEPS rule setting and appropriate measures in BEPS actions to be end 2015 DGI adopts 1 key BEPS priority action (tbc) DGI adopts 2 key BEPS priority DGI adopts 3 key BEPS priority actions (tbc) Assessed Project DGI Participation in BEPS project leads to adoption of key actions for DGI. (b) Activity 3.2.2: Assistance to develop and implement a strategy on an effective regime to address Transfer Pricing and other BEPS risks (OECD Risk of profit shifting in 2015, tbc 10 % in audits on BEPS 10 % in on BEPS issues, 10 % in audits on BEPS Assessed Project DGI Audits lead to adjustments and thus revenues (c) Activity 3.2.3: Assistance to and an Pricing Agreement (APA) program (see also above PDO level 1 and rules not yet fully in place and in place to facilitate APA N/A N/A Assessed Project DGI APAs between DGI and companies (d) Activity3.2.4: Capacity through at 2 x in 2 X courses tbc 2 x in 2 X courses tbc 2 x in 2 X courses tbc Assessed Project DGI Skills/knowledge acquired support other sub components
multilateral events Sub Component 3.3: Revenue Statistics (a) Activity 3.3.1: Capacity to develop Revenue Statistics data, including data. N/A 2 X on in OECD (rev stats teams) of from 1990 to 2016 Expansion of to taxation Annually Project DGI Skills and knowledge required to publish revenue statistics.