CIT 2024. COMMENTARY

Dive into the world of current tax regulations with the latest CIT 2024 commentary. This comprehensive publication is an indispensable tool for every entrepreneur and tax professional looking to navigate the complexities of corporate income tax. With detailed analyses, examples, and templates, tax settlements will become simpler and more understandable.

• Practical commentary on each provision of the CIT Act.
• Includes changes effective from January 1 and February 22, 2024.
• Examples and templates showing how entrepreneurs should settle taxes.
• Current position of tax authorities and court rulings.
• Discussion of amendments to the Corporate Income Tax Act.
• Answers to questions regarding cost accounting, deadlines, depreciation, and other key issues.

"CIT 2024. Commentary" is more than just a collection of regulations. It is a practical guide that will help you avoid mistakes and optimize tax settlements. The publication includes a discussion of changes regarding, among others, individual depreciation for real estate, accounting for expenses financed from subsidies, waiving tax exemptions, and taxation with the minimum tax.

The authors, Katarzyna Klimkiewicz-Deplano and Mirosław Siwiński, are recognized experts in the field of tax law. Their experience and knowledge guarantee that the commentary is reliable, up-to-date, and practical. Thanks to it, you will gain confidence that your tax settlements comply with applicable regulations.

The publication provides answers to questions regarding the accounting of tax costs, the determination of deadlines for the emergence of tax obligations, the accounting of gratuitous benefits, depreciation rules, the preparation of transfer pricing documentation, the accounting of tax leasing, the taxation of income from buildings, tax capital groups, the taxation of income from the activities of foreign controlled entities, the taxation with withholding tax, the principles of collecting advance payments and making the annual CIT settlement.

"CIT 2024. Commentary" is the only commentary on the Corporate Income Tax Act on the market that discusses the provisions, focusing on the practical aspect of their application. It is an indispensable tool for anyone who wants to navigate the world of taxes efficiently and avoid problems with the tax authorities. We highly recommend it!

Infor Publishing House, year of publication 2024, 1600 pages, format 235x181 mm.