{"id":"https://openalex.org/W3121683604","doi":null,"title":"CONVENTIONS FISCALES INTERNATIONALES ET FLUX D\u2019IDE MAROC-AFRIQUE","display_name":"CONVENTIONS FISCALES INTERNATIONALES ET FLUX D\u2019IDE MAROC-AFRIQUE","publication_year":2019,"publication_date":"2019-01-01","ids":{"openalex":"https://openalex.org/W3121683604","mag":"3121683604"},"language":"fr","primary_location":{"id":"pmh:oai:ojs2.revuecca.com:article/361","doi":null,"is_oa":true,"landing_page_url":"https://www.revuecca.com/index.php/home/article/view/361","pdf_url":"https://www.revuecca.com/index.php/home/article/download/361/323","source":{"id":"https://openalex.org/S4306528311","display_name":"Revue du contr\u00f4le, de la comptabilit\u00e9 et de l\u2019audit","issn_l":"2550-469X","issn":["2550-469X"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2550-469X","raw_type":"info:eu-repo/semantics/article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://www.revuecca.com/index.php/home/article/download/361/323","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5031074982","display_name":"RADOUANI Abdelouahed","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Abdelouahed Radouani","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5046600203","display_name":"Yassine Haitou","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Yassine Haitou","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5016239983","display_name":"Abderrahim Amedjar","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Abderrahim Amedjar","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"3","issue":"2","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.5957000255584717,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.5957000255584717,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.15929999947547913,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10415","display_name":"International Business and FDI","score":0.1339000016450882,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/tax-treaties","display_name":"tax treaties","score":0.9539999961853027},{"id":"https://openalex.org/keywords/foreign-direct-investment","display_name":"foreign direct investment","score":0.8130000233650208},{"id":"https://openalex.org/keywords/tax-treaty-network","display_name":"tax treaty network","score":0.597000002861023},{"id":"https://openalex.org/keywords/economic-diplomacy","display_name":"economic diplomacy","score":0.796999990940094}],"concepts":[{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.5410550832748413}],"mesh":[],"locations_count":2,"locations":[{"id":"pmh:oai:ojs2.revuecca.com:article/361","doi":null,"is_oa":true,"landing_page_url":"https://www.revuecca.com/index.php/home/article/view/361","pdf_url":"https://www.revuecca.com/index.php/home/article/download/361/323","source":{"id":"https://openalex.org/S4306528311","display_name":"Revue du contr\u00f4le, de la comptabilit\u00e9 et de l\u2019audit","issn_l":"2550-469X","issn":["2550-469X"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2550-469X","raw_type":"info:eu-repo/semantics/article"},{"id":"mag:3121683604","doi":null,"is_oa":true,"landing_page_url":"https://www.revuecca.com/index.php/home/article/view/361","pdf_url":null,"source":{"id":"https://openalex.org/S4306528311","display_name":"Revue du contr\u00f4le, de la comptabilit\u00e9 et de l\u2019audit","issn_l":"2550-469X","issn":["2550-469X"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Revue du contr\u00f4le, de la comptabilit\u00e9 et de l\u2019audit","raw_type":null}],"best_oa_location":{"id":"pmh:oai:ojs2.revuecca.com:article/361","doi":null,"is_oa":true,"landing_page_url":"https://www.revuecca.com/index.php/home/article/view/361","pdf_url":"https://www.revuecca.com/index.php/home/article/download/361/323","source":{"id":"https://openalex.org/S4306528311","display_name":"Revue du contr\u00f4le, de la comptabilit\u00e9 et de l\u2019audit","issn_l":"2550-469X","issn":["2550-469X"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2550-469X","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","score":0.6601999998092651,"id":"https://metadata.un.org/sdg/16"},{"display_name":"Decent work and economic growth","score":0.48510000109672546,"id":"https://metadata.un.org/sdg/8"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3121683604.pdf","grobid_xml":"https://content.openalex.org/works/W3121683604.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7213908759","https://openalex.org/W6968043282","https://openalex.org/W7103756284","https://openalex.org/W4392969799","https://openalex.org/W4223518322","https://openalex.org/W4235240035","https://openalex.org/W4386044993","https://openalex.org/W6967824211","https://openalex.org/W3015777007","https://openalex.org/W7030186008"],"abstract_inverted_index":{"L\u2019Investissement":[0],"Direct":[1],"Etranger":[2],"(IDE)":[3],"est":[4],"consid\u00e9r\u00e9":[5],"par":[6],"de":[7,14,59,70,109],"nombreux":[8],"auteurs":[9],"comme":[10],"un":[11],"moteur":[12],"cl\u00e9":[13],"la":[15,24,47],"croissance":[16],"\u00e9conomique.":[17],"Plusieurs":[18],"\u00e9tudes":[19],"se":[20,57],"sont":[21],"pench\u00e9es":[22],"sur":[23,74],"d\u00e9termination":[25],"des":[26,31,34,41,49,63,68,78,114,137],"facteurs":[27],"influen\u00e7ant":[28],"les":[29,52,75,119],"flux":[30,76],"IDE.":[32,79],"Ainsi,":[33],"travaux":[35,64],"empiriques":[36],"ont":[37],"confirm\u00e9":[38],"le":[39,85],"r\u00f4le":[40],"Conventions":[42],"Fiscales":[43,133],"Internationales":[44],"(CFI)":[45],"dans":[46,92],"promotion":[48],"IDE":[50],"entre":[51],"pays":[53],"contractants.":[54],"Cet":[55],"article":[56],"propose":[58],"pr\u00e9senter":[60,110],"une":[61],"synth\u00e8se":[62],"ayant":[65],"examin\u00e9":[66],"l\u2019impact":[67],"conventions":[69,90],"non":[71],"double":[72],"imposition":[73],"entrants/sortants":[77],"Entre":[80],"diplomatie":[81],"\u00e9conomique":[82],"et":[83],"fiscalit\u00e9,":[84],"Maroc":[86],"compte":[87],"actuellement":[88],"58":[89],"fiscales":[91],"son":[93],"actif":[94],"dont":[95],"37":[96],"en":[97],"vigueur":[98],"depuis":[99],"l\u2019an":[100],"2000.":[101],"Nous":[102],"aurons":[103],"l'occasion,":[104],"\u00e0":[105],"travers":[106],"ce":[107],"papier,":[108],"l'\u00e9volution":[111],"du":[112,125],"r\u00e9seau":[113],"CFI":[115],"marocaines":[116],"sign\u00e9es":[117],"avec":[118],"diff\u00e9rents":[120],"pays,":[121],"y":[122],"compris":[123],"ceux":[124],"continent":[126],"africain.":[127],"Keywords":[128],"Diplomatie":[129],"\u00e9conomiqueInvestissements":[130],"Directs":[131],"EtrangersConventions":[132],"InternationalesInvestissements":[134],"Maroc-Afriquer\u00e9seau":[135],"marocain":[136],"CFI.":[138]},"counts_by_year":[],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2021-02-01T00:00:00"}
