This paper examines the major tax avoidance determinants within the corporate groups, based on a hand-collected sample of 45 publicly-listed Moroccan corporate groups, over the 2011-2015 period. The literature review indicate that there are several practices of Moroccan corporate groups, used to reduce their tax liabilities, specially, we find, Group size, Intragroup transactions, Profitability, Intangible Assets, Debts, and Multinationality. Finally, our regression results show that only the multinationality, intra-group transactions and Debts are used to maximize tax avoidance opportunities, therefore to reduce the group's tax liabilities.

<p class="ber"><span lang="EN-US">The balance of <em>International Financial Reporting Standards</em> (IFRS), after ten years of their implementation, has reflected a positive perception of its impacts on the function “finance and accounting” of companies and issuers. Those companies and issuers observe, in a large majority that the transition to IFRS has increased the quality and the homogeneity of the information produced and the rapidity of their establishment. Unfortunately in academic research, such studies remains not clear as most publications front IFRS adoption impact in general manner which concern all sectors at the same study.</span></p><p class="ber"><span lang="EN-US">The purpose of this article is to present the results of an empirical study of three petroleum and gas companies listed in the <em>Casablanca Stock Exchanges</em> (CSE), to measure the impact of the IFRS adoption on financial and accounting information quality in Moroccan petroleum and gas sector.</span></p><p class="ber"><span lang="EN-GB">The released results show that this impact is positive for the petroleum and gas sector and the majority of the accounting and financial variables of this sector under IFRS dependents on those variables under the General Standardization Code of Morocco (GSCM). </span></p>

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Until the end of the 1980s, the activity of accounting standardization was strictly national for tax and legal reasons. This conception or logic was revised in the last quarter of the twentieth century following the globalization of the economy and the intensification of the international market/stock exchanges. Indeed, the multitude of accounting standards urged investors to spend an enormous amount of time understanding them before analyzing the economic situation of the countries in which they wanted to invest. Several organizations were therefore set up to develop international accounting standards.The purpose of this article is to present the results of an empirical study using companies listed on the Casablanca Stock Exchanges (CSE), to measure the relationship between the values under International Financial Reporting Standards (IFRS) and those under the General Code of Accounting Standardization (GCAS) on the Moroccan financial market.The results show that the values of the accounting and financial information under the international reference "IFRS" are in common evolution with the values of accounting and financial information under the national reference "GCAS".

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