Technical book for practitioners (financial auditors, tax specialists, accountants ...) rather than to students: his originality is to be written by specialists from several disciplines (finance, tax, legal) and discuss concretely ( many examples are given) the issues that arise in restructuring operations within groups of companies (valuation of the contributions, tax system, treatment of bonuses and fusion Mali, management of fiscal deficits, rules of police to inputs / the demerger / merger to) ... In total, a synthetic book - and so convenient - to address complex problems operationally.