Bakhir, Marouane, El Houssain Attak, et Khadija Benazzi. « Exploratory Study of the Influence of Advance Pricing Agreements on the Tax Planning of Multinational Companies Established in Morocco ». International Journal of Research in Economics and Finance 2, no. 9 (octobre 12, 2025): 102–114. Consulté le octobre 16, 2025. https://ijref.org/index.php/public/article/view/171.