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90 Years of Experience
• A Tax Expert : Specialist in local and international taxation, offering an in-depth understanding of tax regulations and optimisation opportunities
• A Chartered Accountant : Ensuring accounting and tax compliance, and playing a key role in structuring and analysing financial data.
• A Corporate Lawyer : Specialised in legal advisory, transaction structuring, and tax litigation.
This partnership is based on a shared vision: to provide businesses with integrated and innovative tax expertise to address the complex and evolving challenges of the regulatory framework.
• A Chartered Accountant : Ensuring accounting and tax compliance, and playing a key role in structuring and analysing financial data.
• A Corporate Lawyer : Specialised in legal advisory, transaction structuring, and tax litigation.
This partnership is based on a shared vision: to provide businesses with integrated and innovative tax expertise to address the complex and evolving challenges of the regulatory framework.

Khalil HALOUI
Khalil is the CEO and co-founder of Tax Cluster. He has held several leading positions in the fields of taxation, consultancy, and teaching.
He began his career in 1991 at the General Directorate of Taxes (DGI) and held various positions within the Tax Control Department, including Division Inspector at the National Tax Audits Brigade, based in Rabat, and Head of the Regional Service for General Tax Audits. His tenure at the DGI allowed him to develop a deep expertise in taxation and fiscal policy in Morocco.
In 2005, Khalil founded and developed KH Conseil, a niche firm specialising in tax consultancy, tax risk management, and tax optimisation. The firm stands out for its expertise in both Moroccan and international taxation, providing strategic advisory services to national and multinational companies. As founder and leader, Khalil positioned KH Conseil as a key player in the Moroccan tax consultancy field, offering tailored solutions to meet clients’ specific needs and maintaining constant vigilance over legislative and regulatory developments.
In 2013, Khalil took on the role of Associate Professor at ISCAE Casablanca, where he teaches courses in taxation and business law, sharing his experience and expertise with students. Khalil is an economist, lawyer, and tax expert. He holds a PhD in Private Law from the University of Grenoble and a Postgraduate Diploma (DES) in Economics.
He began his career in 1991 at the General Directorate of Taxes (DGI) and held various positions within the Tax Control Department, including Division Inspector at the National Tax Audits Brigade, based in Rabat, and Head of the Regional Service for General Tax Audits. His tenure at the DGI allowed him to develop a deep expertise in taxation and fiscal policy in Morocco.
In 2005, Khalil founded and developed KH Conseil, a niche firm specialising in tax consultancy, tax risk management, and tax optimisation. The firm stands out for its expertise in both Moroccan and international taxation, providing strategic advisory services to national and multinational companies. As founder and leader, Khalil positioned KH Conseil as a key player in the Moroccan tax consultancy field, offering tailored solutions to meet clients’ specific needs and maintaining constant vigilance over legislative and regulatory developments.
In 2013, Khalil took on the role of Associate Professor at ISCAE Casablanca, where he teaches courses in taxation and business law, sharing his experience and expertise with students. Khalil is an economist, lawyer, and tax expert. He holds a PhD in Private Law from the University of Grenoble and a Postgraduate Diploma (DES) in Economics.
Amin HAJJI
Amin Hajji is the founder of the law firm Hajji & Associates, whose activities have been internationally focused since its inception. He is a practitioner in the field of international business law, specifically in matters of investment, trade, and arbitration. He also has an extensive academic background, having taught general business law and international commercial law.
Amin holds a State Doctorate in Law from Hassan II University of Casablanca and a third-cycle doctorate in law from the Faculty of Legal, Economic and Social Sciences in Toulouse. He has been a lawyer at the Casablanca Bar since 1994. In parallel, he has worked as a professor at Hassan II University of Casablanca – Ain Chok Faculty of Law since 1994 and previously in other higher education institutions in Morocco.
For the past three decades, Amin has been actively involved as a legal advisor in numerous and varied large-scale international investments and major commercial and financial operations carried out in Morocco. During these ventures, underlying but significant fiscal issues were regularly discussed with the contribution of specialised tax firms, leading to appropriate and optimised legal, financial, and tax structures in compliance with applicable regulations.
Amin Hajji is also highly active in the field of new technologies applied to law, particularly in the development of innovative digital arbitration platforms and the design of LegalTech solutions based on artificial intelligence. These solutions are expected to significantly enhance business relationships in the 65 countries across the African continent and the Arab world in the near future.
Amin holds a State Doctorate in Law from Hassan II University of Casablanca and a third-cycle doctorate in law from the Faculty of Legal, Economic and Social Sciences in Toulouse. He has been a lawyer at the Casablanca Bar since 1994. In parallel, he has worked as a professor at Hassan II University of Casablanca – Ain Chok Faculty of Law since 1994 and previously in other higher education institutions in Morocco.
For the past three decades, Amin has been actively involved as a legal advisor in numerous and varied large-scale international investments and major commercial and financial operations carried out in Morocco. During these ventures, underlying but significant fiscal issues were regularly discussed with the contribution of specialised tax firms, leading to appropriate and optimised legal, financial, and tax structures in compliance with applicable regulations.
Amin Hajji is also highly active in the field of new technologies applied to law, particularly in the development of innovative digital arbitration platforms and the design of LegalTech solutions based on artificial intelligence. These solutions are expected to significantly enhance business relationships in the 65 countries across the African continent and the Arab world in the near future.


Mounir RGUIG
With over 20 years of experience in accounting expertise, Mounir Rguig founded and developed renowned firms in both France and Morocco. Before establishing his own firms, he gained solid experience within the Big Four, which allowed him to develop an in-depth expertise in auditing, consulting, taxation, payroll, and consolidation. He applies his expertise to help investors and international groups optimise their presence in Morocco and abroad.
Mounir excels in supporting financial management teams and foreign investors in Morocco, as well as Moroccan companies expanding internationally. He implements tailor-made ERP solutions and deploys specialised consultants to support cross-border financial operations. His expertise in taxation and optimisation helps align the financial performance of companies with their growth objectives in international markets.
Having worked with SMEs and multinational corporations, Mounir is recognised for his ability to provide personalised advice across various sectors. He develops specific solutions to meet the complex needs of his clients, ensuring their compliance with local and international regulations while optimising their financial performance.
Visionary and innovative, Mounir has created bespoke offerings to facilitate foreign investment in Morocco and support Moroccan businesses internationally. He launched innovative services such as executive taxation, strengthening the financial governance and regulatory compliance of his clients. His experience in due diligence audits, enriched by his time at the Big Four, has been crucial in merger and acquisition operations, enabling effective management of restructuring processes.
Mounir excels in supporting financial management teams and foreign investors in Morocco, as well as Moroccan companies expanding internationally. He implements tailor-made ERP solutions and deploys specialised consultants to support cross-border financial operations. His expertise in taxation and optimisation helps align the financial performance of companies with their growth objectives in international markets.
Having worked with SMEs and multinational corporations, Mounir is recognised for his ability to provide personalised advice across various sectors. He develops specific solutions to meet the complex needs of his clients, ensuring their compliance with local and international regulations while optimising their financial performance.
Visionary and innovative, Mounir has created bespoke offerings to facilitate foreign investment in Morocco and support Moroccan businesses internationally. He launched innovative services such as executive taxation, strengthening the financial governance and regulatory compliance of his clients. His experience in due diligence audits, enriched by his time at the Big Four, has been crucial in merger and acquisition operations, enabling effective management of restructuring processes.