GRINE, Salma; BENAZZOU, Lotfi. Érosion fiscale et optimisation internationale : perspectives théoriques et implications pour le Maroc. International Journal of Accounting, Finance, Auditing, Management and Economics, [S. l.], v. 6, n. 10, p. 700–713, 2025. Disponível em: https://ijafame.org/index.php/ijafame/article/view/2111. Acesso em: 20 sept. 2026.