The proper management of business expenses is key to the financial performance and compliance of businesses with the tax framework. The new edition from Astbooks, "Business Expenses 2025," aims to meet this need by providing a structured and practical approach to understanding and applying the relevant regulations.

The book thoroughly analyzes all categories of expenses faced by businesses, from expense deduction rules to transactions with companies in non-cooperative states and tax reform. The presentation is enriched with examples, accounting treatments, and practical guidelines.

Considering recent legislative amendments, this work serves as a useful guide for professionals, accountants, tax advisors, and executives, enhancing their ability to make strategic decisions with economic and tax implications.

The book is organized into 30 thematic units covering all critical issues that concern businesses. Some highlights include:

1. General rules for expense deductions: Connection to the business object, documentation, compliance.

2. Compensation and benefits for staff: Salaries, allowances, reimbursements, and in-kind benefits.

3. Insurance contributions and premiums: Analysis of all types of contributions and insurance expenses.

4. Third-party expenses and consulting services: Support from external partners (e.g., lawyers, accountants).

5. Travel and hospitality expenses: Categorization and permissibility of professional travel and accommodation expenses.

6. Advertising and promotional activities: From traditional media to modern digital campaigns.

7. Depreciation and real estate leases: Accurate calculation and compliance with tax rules.

8. Intercompany transactions: Issues of transfer pricing and documentation of transactions.

9. Research and development expenses: Encouraging innovation and tax incentives.

10. Tax reform of expenses: Differences between accounting and tax bases and alignment with legal requirements.

Finally, each category is accompanied by practical guidelines, examples, and the latest changes brought about by laws 5162/2024 (Income Tax Code), 5104/2024 (Tax Procedure Code), and 5144/2024 (VAT Code).