{"id":2999,"date":"2026-11-03T11:49:52","date_gmt":"2026-11-03T10:49:52","guid":{"rendered":"https:\/\/www.auditia.ma\/?p=2999"},"modified":"2026-11-03T14:03:52","modified_gmt":"2026-11-03T13:03:52","slug":"prix-de-transfert-au-maroc","status":"publish","type":"post","link":"https:\/\/www.auditia.ma\/en\/prix-de-transfert-au-maroc\/","title":{"rendered":"Prix de transfert Maroc : r\u00e9glementation, documentation et risques fiscaux"},"content":{"rendered":"

the <\/span>prix de transfert<\/b> figurent parmi les axes de contr\u00f4le prioritaires de l’administration fiscale marocaine. Pour toute entreprise li\u00e9e \u00e0 un groupe international, ma\u00eetriser cette probl\u00e9matique n’est plus une option : c’est une condition de survie fiscale. D\u00e9cryptage des obligations, de la <\/span>documentation prix de transfert<\/b> exig\u00e9e et des risques encourus.<\/span><\/p>\n

Prix de transfert : d\u00e9finition et principe de pleine concurrence<\/b><\/h2>\n

Visit <\/span>prix de transfert<\/b> d\u00e9signe le prix factur\u00e9 entre deux entit\u00e9s d’un m\u00eame groupe situ\u00e9es dans des pays diff\u00e9rents : ventes de biens, prestations de services, redevances, pr\u00eats ou refacturations de frais de si\u00e8ge. Lorsqu’une filiale marocaine ach\u00e8te ou vend \u00e0 sa maison m\u00e8re \u00e9trang\u00e8re, le prix pratiqu\u00e9 doit respecter le principe de pleine concurrence : il doit correspondre \u00e0 celui qu’auraient appliqu\u00e9 deux entreprises ind\u00e9pendantes dans des conditions comparables.<\/span><\/p>\n

Ce principe, reconnu par l’OCDE et inscrit dans le Code g\u00e9n\u00e9ral des imp\u00f4ts (CGI) marocain, vise \u00e0 emp\u00eacher le transfert artificiel de b\u00e9n\u00e9fices vers des juridictions \u00e0 fiscalit\u00e9 plus avantageuse.<\/span><\/p>\n

Prix de transfert Maroc : le cadre r\u00e9glementaire (CGI et d\u00e9cret 2-22-1020)<\/b><\/h2>\n

Les prix de transfert<\/b> sont encadr\u00e9s principalement par l’article 214-III du CGI, renforc\u00e9 par les lois de finances 2019 et 2021, puis par le d\u00e9cret n\u00b0 2-22-1020 publi\u00e9 en novembre 2025. Ce d\u00e9cret aligne le dispositif marocain sur les standards BEPS de l’OCDE et formalise le contenu exact de la documentation exig\u00e9e.<\/span><\/p>\n

L’article 213-II du CGI autorise l’administration \u00e0 r\u00e9int\u00e9grer dans le r\u00e9sultat fiscal de la filiale marocaine les b\u00e9n\u00e9fices jug\u00e9s indirectement transf\u00e9r\u00e9s \u00e0 l’\u00e9tranger, par majoration ou minoration des prix, ou par tout autre moyen. C’est le fondement juridique de tout redressement en mati\u00e8re de <\/span>prix de transfert fiscalit\u00e9<\/b>.<\/span><\/p>\n

Par ailleurs, l’article 234 bis du CGI, en vigueur depuis 2015, offre la possibilit\u00e9 de conclure un <\/span>accord pr\u00e9alable prix de transfert<\/b> (APP) avec la Direction g\u00e9n\u00e9rale des imp\u00f4ts. Cet accord porte sur la m\u00e9thode de d\u00e9termination des prix pour une dur\u00e9e maximale de quatre exercices, et constitue un outil puissant de s\u00e9curisation pour les groupes souhaitant anticiper tout litige.<\/span><\/p>\n

Documentation prix de transfert : qui est concern\u00e9 et que faut-il produire ?<\/b><\/h2>\n

Seuil de 50 millions de dirhams : qui doit documenter ses prix de transfert ?<\/b><\/h3>\n

L’obligation de <\/span>documentation prix de transfert<\/b> s’applique \u00e0 toute entreprise r\u00e9alisant des transactions avec des entit\u00e9s \u00e9trang\u00e8res li\u00e9es, d\u00e8s lors que son chiffre d’affaires HT ou son actif brut atteint ou d\u00e9passe 50 millions de dirhams (article 214-III-A du CGI). En dessous de ce seuil, l’administration conserve n\u00e9anmoins le droit de demander la justification des prix pratiqu\u00e9s (article 214-III-B).<\/span><\/p>\n

Master file, local file et CbCR : le contenu exig\u00e9 par le d\u00e9cret<\/b><\/h3>\n

Le d\u00e9cret n\u00b0 2-22-1020 impose deux niveaux de documentation, conformes au plan BEPS :<\/span><\/p>\n

Le fichier principal (master file) d\u00e9crit le groupe dans son ensemble : structure organisationnelle, activit\u00e9s, actifs incorporels, op\u00e9rations financi\u00e8res interentreprises et <\/span>politique de prix de transfert<\/b> appliqu\u00e9e \u00e0 l’\u00e9chelle mondiale.<\/span><\/p>\n

Le fichier local est propre \u00e0 la filiale marocaine. Il d\u00e9taille chaque cat\u00e9gorie de transactions intragroupe d’au moins un million de dirhams HT : nature, montants, m\u00e9thode retenue, analyse fonctionnelle, analyse de comparabilit\u00e9 et conclusion de pleine concurrence. Ces documents doivent \u00eatre disponibles d\u00e8s le d\u00e9but d’un <\/span>tax audit<\/span><\/a> et produits dans un d\u00e9lai de 30 jours sur demande de l’administration.<\/span><\/p>\n

Les groupes dont le chiffre d’affaires consolid\u00e9 d\u00e9passe 8,122 milliards de dirhams sont \u00e9galement soumis au reporting pays par pays (CbCR).<\/span><\/p>\n

Les cinq m\u00e9thodes OCDE pour justifier le prix de transfert au Maroc<\/b><\/h2>\n

Pour justifier <\/span>le prix de transfert au Maroc<\/b>, le CGI reconna\u00eet les cinq m\u00e9thodes pr\u00e9conis\u00e9es par l’OCDE : la m\u00e9thode du prix comparable (CUP), du prix de revente, du co\u00fbt major\u00e9 (Cost Plus), de la marge nette transactionnelle (TNMM) et du partage des b\u00e9n\u00e9fices (Profit Split). Le choix de la m\u00e9thode doit \u00eatre coh\u00e9rent avec l’analyse fonctionnelle de la filiale et document\u00e9 dans le fichier local.<\/span><\/p>\n

Prix de transfert : sanctions, amendes et risques de redressement fiscal<\/b><\/h2>\n

Le d\u00e9faut de <\/span>documentation prix de transfert<\/b> expose l’entreprise \u00e0 une amende de 0,5 % du montant des transactions non document\u00e9es, avec un minimum de 200 000 DH par exercice v\u00e9rifi\u00e9 (article 185-IV du CGI). Le non-d\u00e9p\u00f4t du CbCR est sanctionn\u00e9 par une amende de 500 000 DH.<\/span><\/p>\n

Au-del\u00e0 des amendes, l’absence de documentation cr\u00e9e une pr\u00e9somption de lien de d\u00e9pendance (article 214-III-C) et ouvre la voie \u00e0 un redressement : r\u00e9int\u00e9gration des b\u00e9n\u00e9fices transf\u00e9r\u00e9s, majorations de 20 % \u00e0 100 % selon la gravit\u00e9, et risque de double imposition si le pays de la maison m\u00e8re ne proc\u00e8de pas \u00e0 un ajustement corr\u00e9latif.<\/span><\/p>\n

Les prix de transfert<\/b> les plus scrut\u00e9s par la DGI sont les management fees, les redevances sur marques et brevets, les pr\u00eats intragroupe \u00e0 taux non conformes et les flux avec des entit\u00e9s situ\u00e9es dans des pays \u00e0 fiscalit\u00e9 privil\u00e9gi\u00e9e.<\/span><\/p>\n

Politique de prix de transfert : comment la s\u00e9curiser durablement ?<\/b><\/h2>\n

La meilleure protection reste l’anticipation : pr\u00e9parer la documentation \u00e0 froid, formaliser chaque flux par un contrat \u00e9crit, r\u00e9aliser une analyse de comparabilit\u00e9 rigoureuse et actualiser le dossier chaque ann\u00e9e. L’<\/span>accord pr\u00e9alable prix de transfert<\/b> (article 234 bis) permet de verrouiller la m\u00e9thode retenue pour quatre exercices et de r\u00e9duire consid\u00e9rablement le risque de redressement.<\/span><\/p>\n

Enfin, la coh\u00e9rence entre la <\/span>income tax return<\/span><\/a>, la liasse comptable et la <\/span>documentation prix de transfert<\/b> est essentielle : toute divergence constitue un point d’accroche pour le v\u00e9rificateur. Une <\/span>expertise en fiscalit\u00e9 internationale<\/span><\/a> permet d’anticiper ces points de friction et de s\u00e9curiser l’ensemble du dispositif.<\/span><\/p>\n

S\u00e9curisez vos prix de transfert avec Auditia<\/b><\/h2>\n

Structurer vos flux intragroupe, \u00e9laborer votre <\/span>documentation prix de transfert<\/b>, n\u00e9gocier un APP ou vous d\u00e9fendre lors d’un contr\u00f4le : ces missions exigent une expertise crois\u00e9e en <\/span>fiscalit\u00e9 marocaine<\/span><\/a> et en normes internationales. <\/span>Contactez Auditia<\/span><\/a> pour un diagnostic confidentiel de votre situation.<\/span><\/p>","protected":false},"excerpt":{"rendered":"

Les prix de transfert figurent parmi les axes de contr\u00f4le prioritaires de l’administration fiscale marocaine. Pour toute entreprise li\u00e9e \u00e0 un groupe international, ma\u00eetriser cette probl\u00e9matique n’est plus une option : c’est une condition de survie fiscale. D\u00e9cryptage des obligations, de la documentation prix de transfert exig\u00e9e et des risques encourus. Prix de transfert : […]<\/p>","protected":false},"author":1,"featured_media":2857,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[21],"tags":[],"class_list":["post-2999","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite"],"yoast_head":"\nPrix de transfert Maroc : r\u00e9glementation et obligations | Auditia<\/title>\n<meta name=\"description\" content=\"Prix de transfert Maroc : article 214 CGI, documentation master file et local file, accord pr\u00e9alable, sanctions et m\u00e9thodes OCDE. Guide complet 2026.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.auditia.ma\/en\/prix-de-transfert-au-maroc\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Prix de transfert Maroc : r\u00e9glementation et obligations | Auditia\" \/>\n<meta property=\"og:description\" content=\"Prix de transfert Maroc : article 214 CGI, documentation master file et local file, accord pr\u00e9alable, sanctions et m\u00e9thodes OCDE. Guide complet 2026.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.auditia.ma\/en\/prix-de-transfert-au-maroc\/\" \/>\n<meta property=\"og:site_name\" content=\"Auditia\" \/>\n<meta property=\"article:published_time\" content=\"2026-11-03T10:49:52+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-11-03T13:03:52+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.auditia.ma\/wp-content\/uploads\/2026\/07\/Group-527.png\" \/>\n\t<meta property=\"og:image:width\" content=\"585\" \/>\n\t<meta property=\"og:image:height\" content=\"503\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"admin-auditia\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin-auditia\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.auditia.ma\\\/prix-de-transfert-au-maroc\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.auditia.ma\\\/prix-de-transfert-au-maroc\\\/\"},\"author\":{\"name\":\"admin-auditia\",\"@id\":\"https:\\\/\\\/www.auditia.ma\\\/#\\\/schema\\\/person\\\/8e18b40d1af296ecdd8705841950f70a\"},\"headline\":\"Prix de transfert Maroc : r\u00e9glementation, documentation et risques fiscaux\",\"datePublished\":\"2026-11-03T10:49:52+00:00\",\"dateModified\":\"2026-11-03T13:03:52+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.auditia.ma\\\/prix-de-transfert-au-maroc\\\/\"},\"wordCount\":1061,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.auditia.ma\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.auditia.ma\\\/prix-de-transfert-au-maroc\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.auditia.ma\\\/wp-content\\\/uploads\\\/2026\\\/07\\\/Group-527.png\",\"articleSection\":[\"Fiscalit\u00e9\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.auditia.ma\\\/prix-de-transfert-au-maroc\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.auditia.ma\\\/prix-de-transfert-au-maroc\\\/\",\"url\":\"https:\\\/\\\/www.auditia.ma\\\/prix-de-transfert-au-maroc\\\/\",\"name\":\"Prix de transfert Maroc : r\u00e9glementation et obligations | Auditia\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.auditia.ma\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.auditia.ma\\\/prix-de-transfert-au-maroc\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.auditia.ma\\\/prix-de-transfert-au-maroc\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.auditia.ma\\\/wp-content\\\/uploads\\\/2026\\\/07\\\/Group-527.png\",\"datePublished\":\"2026-11-03T10:49:52+00:00\",\"dateModified\":\"2026-11-03T13:03:52+00:00\",\"description\":\"Prix de transfert Maroc : article 214 CGI, documentation master file et local file, accord pr\u00e9alable, sanctions et m\u00e9thodes OCDE. Guide complet 2026.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.auditia.ma\\\/prix-de-transfert-au-maroc\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.auditia.ma\\\/prix-de-transfert-au-maroc\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.auditia.ma\\\/prix-de-transfert-au-maroc\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.auditia.ma\\\/wp-content\\\/uploads\\\/2026\\\/07\\\/Group-527.png\",\"contentUrl\":\"https:\\\/\\\/www.auditia.ma\\\/wp-content\\\/uploads\\\/2026\\\/07\\\/Group-527.png\",\"width\":585,\"height\":503},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.auditia.ma\\\/prix-de-transfert-au-maroc\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\\\/\\\/www.auditia.ma\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Prix de transfert Maroc : r\u00e9glementation, documentation et risques fiscaux\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.auditia.ma\\\/#website\",\"url\":\"https:\\\/\\\/www.auditia.ma\\\/\",\"name\":\"Auditia\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.auditia.ma\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.auditia.ma\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.auditia.ma\\\/#organization\",\"name\":\"Auditia\",\"url\":\"https:\\\/\\\/www.auditia.ma\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.auditia.ma\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.auditia.ma\\\/wp-content\\\/uploads\\\/2025\\\/10\\\/Vector.png\",\"contentUrl\":\"https:\\\/\\\/www.auditia.ma\\\/wp-content\\\/uploads\\\/2025\\\/10\\\/Vector.png\",\"width\":316,\"height\":96,\"caption\":\"Auditia\"},\"image\":{\"@id\":\"https:\\\/\\\/www.auditia.ma\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.auditia.ma\\\/#\\\/schema\\\/person\\\/8e18b40d1af296ecdd8705841950f70a\",\"name\":\"admin-auditia\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/8fa89a8282643617e2a3ad4fe28dd1e574de5116ad4b99dff69da59713e2575a?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/8fa89a8282643617e2a3ad4fe28dd1e574de5116ad4b99dff69da59713e2575a?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/8fa89a8282643617e2a3ad4fe28dd1e574de5116ad4b99dff69da59713e2575a?s=96&d=mm&r=g\",\"caption\":\"admin-auditia\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Prix de transfert Maroc : r\u00e9glementation et obligations | Auditia","description":"Prix de transfert Maroc : article 214 CGI, documentation master file et local file, accord pr\u00e9alable, sanctions et m\u00e9thodes OCDE. Guide complet 2026.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.auditia.ma\/en\/prix-de-transfert-au-maroc\/","og_locale":"en_US","og_type":"article","og_title":"Prix de transfert Maroc : r\u00e9glementation et obligations | Auditia","og_description":"Prix de transfert Maroc : article 214 CGI, documentation master file et local file, accord pr\u00e9alable, sanctions et m\u00e9thodes OCDE. Guide complet 2026.","og_url":"https:\/\/www.auditia.ma\/en\/prix-de-transfert-au-maroc\/","og_site_name":"Auditia","article_published_time":"2026-11-03T10:49:52+00:00","article_modified_time":"2026-11-03T13:03:52+00:00","og_image":[{"width":585,"height":503,"url":"https:\/\/www.auditia.ma\/wp-content\/uploads\/2026\/07\/Group-527.png","type":"image\/png"}],"author":"admin-auditia","twitter_card":"summary_large_image","twitter_misc":{"Written by":"admin-auditia","Est. reading time":"5 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.auditia.ma\/prix-de-transfert-au-maroc\/#article","isPartOf":{"@id":"https:\/\/www.auditia.ma\/prix-de-transfert-au-maroc\/"},"author":{"name":"admin-auditia","@id":"https:\/\/www.auditia.ma\/#\/schema\/person\/8e18b40d1af296ecdd8705841950f70a"},"headline":"Prix de transfert Maroc : r\u00e9glementation, documentation et risques fiscaux","datePublished":"2026-11-03T10:49:52+00:00","dateModified":"2026-11-03T13:03:52+00:00","mainEntityOfPage":{"@id":"https:\/\/www.auditia.ma\/prix-de-transfert-au-maroc\/"},"wordCount":1061,"commentCount":0,"publisher":{"@id":"https:\/\/www.auditia.ma\/#organization"},"image":{"@id":"https:\/\/www.auditia.ma\/prix-de-transfert-au-maroc\/#primaryimage"},"thumbnailUrl":"https:\/\/www.auditia.ma\/wp-content\/uploads\/2026\/07\/Group-527.png","articleSection":["Fiscalit\u00e9"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.auditia.ma\/prix-de-transfert-au-maroc\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.auditia.ma\/prix-de-transfert-au-maroc\/","url":"https:\/\/www.auditia.ma\/prix-de-transfert-au-maroc\/","name":"Prix de transfert Maroc : r\u00e9glementation et obligations | Auditia","isPartOf":{"@id":"https:\/\/www.auditia.ma\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.auditia.ma\/prix-de-transfert-au-maroc\/#primaryimage"},"image":{"@id":"https:\/\/www.auditia.ma\/prix-de-transfert-au-maroc\/#primaryimage"},"thumbnailUrl":"https:\/\/www.auditia.ma\/wp-content\/uploads\/2026\/07\/Group-527.png","datePublished":"2026-11-03T10:49:52+00:00","dateModified":"2026-11-03T13:03:52+00:00","description":"Prix de transfert Maroc : article 214 CGI, documentation master file et local file, accord pr\u00e9alable, sanctions et m\u00e9thodes OCDE. Guide complet 2026.","breadcrumb":{"@id":"https:\/\/www.auditia.ma\/prix-de-transfert-au-maroc\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.auditia.ma\/prix-de-transfert-au-maroc\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.auditia.ma\/prix-de-transfert-au-maroc\/#primaryimage","url":"https:\/\/www.auditia.ma\/wp-content\/uploads\/2026\/07\/Group-527.png","contentUrl":"https:\/\/www.auditia.ma\/wp-content\/uploads\/2026\/07\/Group-527.png","width":585,"height":503},{"@type":"BreadcrumbList","@id":"https:\/\/www.auditia.ma\/prix-de-transfert-au-maroc\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/www.auditia.ma\/"},{"@type":"ListItem","position":2,"name":"Prix de transfert Maroc : r\u00e9glementation, documentation et risques fiscaux"}]},{"@type":"WebSite","@id":"https:\/\/www.auditia.ma\/#website","url":"https:\/\/www.auditia.ma\/","name":"international tax","description":"","publisher":{"@id":"https:\/\/www.auditia.ma\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.auditia.ma\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.auditia.ma\/#organization","name":"international tax","url":"https:\/\/www.auditia.ma\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.auditia.ma\/#\/schema\/logo\/image\/","url":"https:\/\/www.auditia.ma\/wp-content\/uploads\/2025\/10\/Vector.png","contentUrl":"https:\/\/www.auditia.ma\/wp-content\/uploads\/2025\/10\/Vector.png","width":316,"height":96,"caption":"Auditia"},"image":{"@id":"https:\/\/www.auditia.ma\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/www.auditia.ma\/#\/schema\/person\/8e18b40d1af296ecdd8705841950f70a","name":"admin-auditia","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/8fa89a8282643617e2a3ad4fe28dd1e574de5116ad4b99dff69da59713e2575a?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/8fa89a8282643617e2a3ad4fe28dd1e574de5116ad4b99dff69da59713e2575a?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/8fa89a8282643617e2a3ad4fe28dd1e574de5116ad4b99dff69da59713e2575a?s=96&d=mm&r=g","caption":"admin-auditia"}}]}},"_links":{"self":[{"href":"https:\/\/www.auditia.ma\/en\/wp-json\/wp\/v2\/posts\/2999","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.auditia.ma\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.auditia.ma\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.auditia.ma\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.auditia.ma\/en\/wp-json\/wp\/v2\/comments?post=2999"}],"version-history":[{"count":3,"href":"https:\/\/www.auditia.ma\/en\/wp-json\/wp\/v2\/posts\/2999\/revisions"}],"predecessor-version":[{"id":3010,"href":"https:\/\/www.auditia.ma\/en\/wp-json\/wp\/v2\/posts\/2999\/revisions\/3010"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.auditia.ma\/en\/wp-json\/wp\/v2\/media\/2857"}],"wp:attachment":[{"href":"https:\/\/www.auditia.ma\/en\/wp-json\/wp\/v2\/media?parent=2999"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditia.ma\/en\/wp-json\/wp\/v2\/categories?post=2999"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditia.ma\/en\/wp-json\/wp\/v2\/tags?post=2999"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}