La fiscalité est devenue l´une des préoccupations majeures de toute entreprise puisque «bien gérer sa fiscalité, c´est bien gérer ses finances». Par la multiplicité des mécanismes fiscaux régissant les taxes et impôts, la complexité et l´instabilité de ses textes, la fiscalité génère de plus en plus de risques. Elle est perçue comme une contrainte dont la maîtrise est difficile, voire impossible dans la mesure où toute décision est porteuse d´incidences fiscales,. Sur chaque thème, un exposé concret de l´état du droit avec des références précises aux positions de l´administration fiscale et des exemples chiffrés qui complètent les développements et des explications pratiques.
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