Yes, for what relates to Morocco. Companies, whether or not they have a registered office in Morocco, are taxable on all products, profits and income relating to property they own, activities they carry out and lucrative operations they conduct in Morocco, even on an occasional basis (art. 5). The right to tax may also be granted to Morocco under double taxation treaties (art. 5).
The case of non-resident companies. A company without a registered office in Morocco is furthermore taxable on gross products listed in article 15, which it receives in consideration for work performed or services rendered in Morocco — whether for its own branches/establishments in Morocco or for persons domiciled or carrying out activities in Morocco (art. 5).
The exception of the "seat that does not intervene". This rule does not apply when work or services are carried out in Morocco by a branch or Moroccan establishment of the non-resident company, without intervention of the foreign seat. In this case, the remuneration is included in the taxable result of the branch, which is then taxed as a Moroccan legal entity company (art. 5). Your connection to Morocco therefore determines the extent of your taxation.
Esto es información jurídica general, no asesoramiento legal. Para asesoramiento sobre su situación específica, consulte a un abogado colegiado en Marruecos.