متطلبات إقامة التنسيق الضريبي كآلية لجذب الاستثمار الأجنبي: دراسة حالة دول المغرب العربي

الملخص EN

This research aims to study the requirements for establishing tax coordination as a mechanism to attract and develop foreign investments in the countries of the Maghreb, considering that the establishment of regional economic integration ensures the attraction and development of necessary investments and the revival of inter-trade exchanges, is essentially linked to the establishment of tax coordination for member states.

the study concluded that the requirements for establishing tax coordination for the countries of the Maghreb region are mainly the establishment of a common regional market, as well as a Maghreb customs union among the member states within the framework of Maghreb economic integration.