This commentary is actually the most comprehensive publication on the market concerning corporate income tax. The publication comments on the provisions regulating the sources of income, tax-deductible costs, exemptions and principles of calculating income, tax bases and tax rates.
In the current edition the commentary refers to provisions in force as of January 1, 2011.

The publication includes:

• interpretation of specific tax provisions (with the emphasis on the most controversial ones) based on the authors' experience,
• proven solutions to complicated tax issues,
• references to the administration court decisions and interpretations issued by the Minister of Finance, connected to the discussed issues (problems),
• comprehensive and reader-friendly system of reference facilitating the search for required information.

This commentary is particularly interesting for people who in their professional or academic practice deal with the practical and theoretical aspects of taxation of legal entities, such as employees in financial administration, tax advisors, business managers, board directors, financial auditors, financial directors, bookkeepers and students of economic schools.