دور حوكمة الشركات في ممارسات التخطيط الضريبي الدولي

Abstract EN

The study aimed to determine the role of corporate governance in international tax planning practices.

We seek to identify internal and external governance mechanisms that support the decision to engage in such practices while controlling potential risks We are working to provide academics and professionals interested in tax planning with the most important tax strategies of international companies, with the aim of setting up anti-fraud practices.

We relied on documentary analysis of a group of previous studies and international reports in determining the tax engineering of major American companies that exploit their internal and external governance mechanisms in setting their tax architecture.

Our results show that corporate governance is instrumental in supporting the decision to engage in tax planning practices.

effectiveness of the audit committees, the control system, the size of the board of directors, the major audit and consulting firms.

It works to support managers' decision and control risks