Prof. Karim AARABDoctor in business law -Univ. Jean Moulin LyonIIITeacher -Researcher -HDR- ISCAE GroupHead of the Master in Business Law and TaxationMember of the scientific committee.Mr. Mehdi DRISSIInspector/Auditor at the General Directorate of Taxes (DRI Rabat).Researcher in Taxation, Finance and Accounting of Companies.