Income taxes

This book will help anyone who prefers visual representations, quick navigation, and fast access to current information. In this updated edition of the practical publication, the author explains the most frequently used sections of the Income Tax Act in a clear, understandable, and very well-organised manner, including references to related laws. Using concise and clear diagrams, as well as practical tax and accounting tables, it also covers other related areas essential for business. The book addresses provisions for the disposal of solar panels, changes in private life insurance, financial leasing, currency exchange, insurance events at the end of the year, leases, settlements, wage garnishments, the legal liability of legal entities, early use and trial operation, an overview of securities, an overview of the taxation of non-profit entities, and more. This practical guide is used by entrepreneurs, as well as accountants, auditors, tax advisors, and financial authorities during their inspection activities.