Régimen jurídico de los trabajadores españoles expatriados en el Reino de Marruecos

Zusammenfassung

In a highly globalized world, it is common for companies to seek new investment niches and opportunities outside national borders, such as subsidiaries, branches or other similar companies like that are installed in other countries where production costs may be lower or have a number of strategic connections to other markets, such as the Kingdom of Morocco. Morocco has been regarded by many experts as the gateway to Africa, as well as having a number of key elements in taxation that have positioned the country as an appropriate claim at the investment level, especially with regard to European investment. Considering these aspects, Spain has expanded its Foreign Direct Investment to the African country, as well as having a number of bilateral treaties on Social Security and Double Taxation, allowing hundreds of workers to decide to extend their careers in Morocco. However, during the settlement of Spanish companies the need for skilled labor may arise, or intermediate management positions that need to be moved to this new branch, the figure of the expatriate worker emerging. Based on the background set out above, the main objective of this investigation is to find out the figure of the expatriate worker in Morocco, trying to clearly define the elements of the expatriate worker, the rights and duties of this group, the legal configuration and key aspects of the agreements concluded between the two countries, reviewing the various publications in this regard, applicable legislation, and jurisprudence that has addressed the possible problems of this group.