The determinants of tax avoidance within corporate groups : evidence from Moroccan groups
Dayday Anouar, Zaam Houria
| Year of publication: |
February 2017
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|---|---|
| Authors: | Anouar, Dayday ; Houria, Zaam |
| Published in: |
International journal of economics, finance and management sciences : IJEFM. - [New York, NY] : Science Publishing Group, ISSN 2326-9553, ZDB-ID 2758929-8. - Vol. 5.2017, 1, p. 57-65
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| Subject: | Corporate Groups | Tax Avoidance | Intra-group Transactions | Intangible Assets | Debts | Steuervermeidung | Tax avoidance | Konzern | Corporate group | Immaterielle Werte | Intangible assets | Unternehmensbesteuerung | Corporate taxation |