آليات و متطلبات تفعيل التنسيق الضريبي العربي

الملخص EN

This research attempts to present the theoretical foundations of harmonization of taxation by the identification of the mechanisms that ensure its success and continuity.

Focus will thus be put on the Arabic experience with reference to aspects of coordination and tax cooperation in the Arab countries and the obstacles that stood as a barrier against the application of this process.

The important mechanisms and conditions necessary to activate the process of tax harmonization are also dealt with.