الأطر الجماعية الحديثة للتصدي للتجنب الضريبي الدولي للشركات : دراسة في ظل مجهودات منظمة التعاون الاقتصادي و التنمية

الملخص EN

The article tackles international tax avoidance of large companies, that are costing States tremendous amount of money and spoiling its taxes incentives systems, as it attempts to disclose the tight relation between States' tax rules disharmony and international tax planning.

This disharmony turned out to be a steppingstone for large companies allowing them to architect their international avoidance planning which finished to be pernicious to Tax Bases of States.

Furthermore, the study shed light on the most important multilateral conventions, emanated from the OECD works, that provided solutions, whether relatives to mutual administrative assistance in tax matters or combating base erosion and profit shifting.