The settlement of revenue costs, both for tax and accounting purposes, involves numerous legal difficulties, and a possible breach of the law in this respect may have serious tax and sometimes criminal-tax consequences for the taxpayer. Moreover, despite significant similarities to tax legislation, the provisions of balance sheet law are part of a separate legal regime that has different objectives and rules its own rights.
The inappropriate application of tax rules to the accounting conducted may also cause serious errors which have financial consequences for the economic entity concerned by misconducted accounts and for those responsible for their conduct. The author used above 50 examples that give the book practical character.
Thanks to them, the reader can choose the most advantageous solution within the scope of his freedom, and also protect himself from errors.
The recipients of the publication are, in particular, taxpayers conducting business activities, persons responsible for tax and accounting settlements in economic entities, accountants and other persons who are useful in understanding the issue of depreciation.
Author
Dr. Rafal Relapse - From 2013 serves as Managing Partner in Russell Bedford Poland. He is a doctor of legal science, tax advisor, lawyer, graduate of the Faculty of Law and Administration of the University of Warsaw.
In years 2006 - 2011 he worked for Polish and international tax advisory companies (ISP Modzelewski and Partners, KPMG, Consulco International).
Lecturer and lecturer at Postgraduate Tax Law Studies at the Faculty of Law and Administration of the University of Warsaw, as well as author of more 60 scientific publications on Polish and international tax law, including 8 books on legal and tax matters.
He specializes in the issues of international tax law, tax avoidance, national and cross-border legal restructuring and taxation.