The new edition from Astbooks titled "Evidence - Capital Consumption - Source of Wealth 2025" is a comprehensive and modern guide for tax compliance, transparency, and accountability.

The concept of evidence and wealth status has historically been one of the key pillars of tax policy and fiscal transparency. In this new edition, the living expenses, acquisition costs of assets, and the "Source of Wealth" declaration are examined in depth as key mechanisms to combat tax evasion, protect the public interest, and enhance citizens' trust in the state.

Through a detailed and structured approach, the book covers the following key topics:

1. Alternative Calculation of Minimum Tax: A detailed presentation of objective expenses, exceptions, cases of covering evidence (over 70 cases), and practical examples of taxation of deemed income and capital consumption.

2. Indirect Methods of Determining Taxable Material: Examination of control techniques for cases of inability to verify financial data.

3. Wealth Status (Source of Wealth) & Financial Interests: Categories of obligated individuals, submission procedures, and auditing of declarations.

4. Prevention and Suppression of Money Laundering: Incorporation of European directives and regulations to combat the financing of terrorism.

The edition includes useful appendices, practical tables, and frequently asked questions, making it essential for professionals in the tax and legal fields, as well as for taxpayers who wish to fully understand the regulatory framework.

Astbooks is committed to providing high-quality editions that combine well-documented information with practical solutions for the everyday needs of professionals and taxpayers.