Responsabilidad social de la empresa y fiscalidad

The stakeholders are interested in the election of the fiscal policy at the company. When facing the risk, justifications for the managerial decisions due to non-tax purposes. Moreover, the commitments made in order to benefit from fiscal aids must be respected (in favour of certain activities, in some regions, or even, to promote the establishment in several countries). Other issues particularly discussed are the following: the use of "non-tax" areas, the relocation for tax competition, the tax amnesties, and environmental taxation.