Planificación fiscal: personal y de la empresa by F. Domínguez Barrero. Technical precision and uniqueness (Thomson Reuters, Aranzadi, 2017)
Autores: Rodado Ruiz, María del Carmen (Universidad Rey Juan Carlos. Departamento de Economía de la Empresa, Economía Aplicada II y Fundamentos del Análisis Económico, Facultad de Ciencias Jurídicas y Sociales, Pº Artilleros s/n, 28032 Madrid, España.)
Keywords: business planning, current value, initial and final capital net, international planning, IRR, personal planning, Tax planning
The publication of Planificación fiscal: personal y de la empresa by Félix Domínguez Barrero in 2017, a work in which all the contents are compiled and updated on one of the subjects to which the author has dedicated a large part of his research and his teaching activity, motivates this review. This book can be described as a "handbook" in the most classic and ambitious sense of the term, essential for all those who approach this discipline either as students, as teachers, as policy-makers or as professionals. In 627 pages a suggestive and comprehensive vision of the author on tax planning is presented with a complete display of elements and methodological tools that, applied to daily economic decisions in which taxation is crucial, allow to decide the best option in the personal and business, both in a national and international context.