Module 17 - Anglais commercial – Commerce
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Cours Anglais commercial – Commerce
2. Moroccan Business Forms and Structures
A. Companies Laws
A.1. General
Under Moroccan law, the primary types of corporate structues available are :
Limited liability companies ; private limited companies ; limited partnerships with shares ; general and limited partnerships ; and joint-ventures, all of the same nomenclature. The two most widely used are the SA and the SARL , as described below.
A.2. Limited Liability Company
Limited liability companies(SA) must have a minimum of five shareholders who can be either legal entities or individuals. As with traditional limited liability company, a quarter of the equity capital must be paid in advance if paid in cash contributions. If it is paid in contributions in kind, it must be fully paid upon incorporation. Both bearer and registered shares may be issued by the limited liability company. The minimum share value is 50MDH.
The company has no corporate name but a trade name, and there are generally no restrictions on the sale and transfer of shares to the third parties.
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