Non-commutative D- and M-brane Bound States

We analyze certain brane bound states in M-theory and their descendants in type IIA string theory, all involving 3-form or 2-form background fluxes. Among them are configurations which represent NCYM, NCOS and ODp-theories in the scaling limit of OM-theory. In particular, we show how the conditions for the embedding to preserve supersymmetry are modified by the presence of the flux and discuss their relations for the various different bound states. Via the formalism of geometric quantization such a deformation of a supersymmetric cycle is related to a non-commutativity of its coordinates. We also study possible non-commutative deformations of the Seiberg-Witten curve of N=2 supersymmetric gauge theories due to non-trivial H-flux

Depreciation Methods and Rates as an Instrument of Optimization of Direct Taxes

Depreciation of fixed assets and intangible assets is a crucial instrument having the impact on the structure of costs related to income taxes. Depreciation enables the taxpayer to “regain” money spent on the purchase of used assets. Selection of a suitable depreciation method as well as the right to change the depreciation rate not only enables the taxpayer to have an infl uence on the duration of the depreciation process but also on the amount of depreciation write-downs determining the amount of the tax base and the amount of tax. In this way, the taxpayer can also legally reduce the tax [email protected], professor, Department of Financial Law, Faculty of Law, Administration and Economy at the University of Wrocław.University of WrocławAndrzejczak, D., Mikina, A., Rzeźnik, B., Wajgner, M.D.: Podstawy działalności handlowej (Basis of commercial activity), Warszawa: WSiP, 2010.Kalinowski, M.: Granice legalności unikania opodatkowania w polskim systemie podatkowym (Limits of the legality of tax avoidance in the Polish tax system), Toruń: TNOiK, 2001.Małkowska, D.: Środki trwałe, wartości niematerialne i prawne. Ujęcie podatkowe i rachunkowe (Fixed assets, intangible assets. Tax and accounting aspects), Gdańsk: Ośrodek Doradztwa i Doskonalenia Kadr, 2002.Mariański, A., Strzelec, D., Wilk M.: Podatek dochodowy od osób prawnych. Komentarz (Corporate tax. Comentary), Warszawa: Wolters Kluwer, 2012.Mazur, E.: Ustawa o podatku dochodowym od osób prawnych w wyjaśnieniach organów podatkowych. Komentarz. Linie interpretacyjne (Act on corporate income tax in explanations of tax authorities. Comment. Interpretation lines), Warszawa: Wolters Kluwer, 2009.Nykiel, W., Mariański, A. (eds.): Komentarz do ustawy o podatku dochodowym od osób fizycznych (Commentary to the Act on personal income tax), Gdańsk: ODDK, 2014.Olesińska, A.: Klauzula ogólna przeciwko unikaniu opodatkowania (General clause against tax avoidance), Toruń: TNOiK, 2013.Ożóg, I.: Amortyzacja w podatku dochodowym od osób fizycznych i prawnych (Depreciation in personal and corporate tax), Warszawa: Konieczny i Kruszewski, 2000.Sawicka, K.: Rola instrumentów prawnofinansowych w gospodarce produkcyjnym majątkiem trwałym przedsiębiorstw państwowych (The role of legal and financial instruments in the production economy of fixed assets of state-owned enterprises), Wrocław: Wydawnictwo Uniwersytetu Wrocławskiego, 1988.Swatler, L.: Amortyzacja i finansowanie remontów a system ekonomiczno-finansowy (Depreciation and financing of repairs and the economic and financial system), Finanse (Finances) no. 5 (1983).Wójtowicz-Janicka, K.: Amortyzacja ze stawką 0% u podatnika rozliczającego stratę podatkową (Amortization with a 0% rate for a taxpayer who settles a tax loss), in: Mazur, Ł.: Optymalizacja podatkowa (Tax optimalization), Warszawa: Wolters Kluwer, 2012.Wyciślok, J.: Optymalizacja podatkowa. Legalne zmniejszanie obciążeń podatkowych (Tax optimization. Legal reduction of tax burdens), Warszawa: C.H. Beck, 2013.Słownik języka polskiego PWN (Dictionary of Polish). wwwsjp.pwn.pl.EU: Decree of the Committee (EC) no. 1998/2006, on the application of Articles 87 and 88 of the Treaty to State aid to small and medium-sized enterprises active in the production of agricultural products and amending Regulation (EC) no. 70/2001.PL: Accountancy Act of 29 September 1994, as amended.PL: Penal and Fiscal Code of 10 September 1999, as amended.PL: Corporate Income Tax Act of 15 February 1992, as amended.PL: Personal Income Tax Act of 26 July 1991, as amended.PL: Decree of the Council of Ministers of 3 October 2016 on the Classification of Fixed Assets, as amended.PL: Individual interpretation: no. IPPB5/423-161/10-2/AM.PL: Individual interpretation: no. IBPBI/1/423-37/11/ZK.72974