A pre-translation descriptive-contrastive study of the memorandums of association of Spanish and Moroccan companies

Abstract

Because of the financial crisis, Morocco has evolved into a good candidate for Spanish investments. For the creation of companies with limited responsibility, the Moroccan authorities require the company’s articles of association (part of the company’s memorandum) to be translated from Spanish to French, which is the language used for business in Morocco. This article presents a descriptive and contrastive study of these documents in the Spanish and Moroccan cultures from a translational standpoint.