Expenses for taxation purposes. Documentation, tax accounting, arbitration practice. As of the state

This publication is a new version of the book Tax Optimization of Expenditure ", published in the publishing house Taxes and Financial Law in 2009 (Authors A.V. Bryzhalin, A.N. Golovkin) After 3 years in terms of the calculation of the income tax, many qualitative changes occurred - both in legislation and law enforcement practice. It is taking into account the changes that have occurred new book costs for tax purposes: Documentation, tax accounting, judicial practice is aimed at the methodological consideration of the most important problem situations related to the application of the rules of chapter 25 of the Tax Code of the Russian Federation.
In addition, a number of provisions of the publication are based on the expert and consulting practice, which the authors are actively conducted within the Group of Companies and Financial Law.
The publication is the result of the collective work of the current (Bryzhalin A.V., Fedorova O.S), as well as former employees of a group of companies that at one time participated in the collection and processing of the material based on the content.
The book discusses issues devoted to the practical aspects of documenting and tax accounting costs in almost all economic operations used in the organization"s work.
A large number of clarification of the Ministry of Finance of the Russian Federation, as well as arbitration practice over the past five years, contain practical advice on proper reflection of expenses and show emerging trends in the interpretation of the provisions of chapter 25 of the Tax Code of the Russian Federation on cost accounting.
It is recommended to financial employees of enterprises, accountants, lawyers, lawyers, students of higher educational institutions, as well as tax authorities