نحو تحيين اتفاقية الازدواج الضريبي بين دول المغرب العربي من خلال النماذج العالمية الحديثة

الملخص EN

This study aims to statement the need to update and activate the double taxation agreement concluded between the Maghreb countries in 1990, which will certainly, overcome the obstacles in front of investors and businessmen in the Maghreb countries, and increase the flow of foreign investments to the region, in view of the economic changes in the area of taxation in more than twenty years ago, especially, according to the continuous revisions that affected the model tax treaties.