The book "Accounting and tax control of non-residents", created by the team of authors, is an indispensable source of knowledge for all who are interested in the intricacies of accounting and taxation in the context of international practice. This publication will be a real find for accountants, financial analysts, students of economic specialties and anyone who seeks to understand more deeply the nuances of working with non-residents. In today's world, where borders between states are becoming more transparent, and business is increasingly reaching the international level, understanding the features of taxation of non-residents is becoming critically important. The book covers a wide range of topics related to accounting and tax obligations that arise when interacting with foreign companies and individuals. The authors carefully analyzed the current legislation, practical aspects and possible risks, which makes the material not only theoretically sound, but also practically useful. One of the key topics of the book is the analysis of international accounting standards and their impact on the taxation of non-residents. Readers will be able to learn about different approaches to accounting for income and expenses, as well as how to properly prepare documents to avoid problems with tax authorities. The book also discusses current issues of transfer pricing, which is especially important for companies operating in international markets. The book will be of interest not only to professional accountants, but also to business owners who want to optimize their tax liabilities and avoid possible legal consequences. Students and graduate students studying economics and finance will find in it valuable materials for the preparation of term papers and diploma papers . Thanks to the available language and clear structure, even those who are just beginning to get acquainted with this topic will be able to easily assimilate the material presented. The style of the authors is distinguished by clarity and logical presentation, which allows readers to quickly find the necessary information and apply it in practice. The book is filled with examples from real practice, which makes it especially valuable for those who seek not only theoretically, but also practically master the accounting and taxation of non-residents. In addition, this publication raises important topics, such as ethics in accounting, liability for tax offenses and ways to minimize risks. These aspects make the book relevant not only for accountants, but also for anyone interested in honest and transparent business practices. If you are looking for literature that will help you understand the complex issues of taxation of non-residents, then "Accounting and tax control of non-residents" will be your reliable assistant. This publication will not only expand your knowledge, but also help you become more confident in your professional activities. In conclusion, it is worth noting that the team of authors working on this book consists of experienced practitioners and theorists, which ensures the high quality and relevance of the material presented. If you want to be aware of the latest trends in accounting and taxation, this publication should definitely take a place on your shelf.