What are the rules for investment activities in construction? How to maintain tax and accounting records of transactions arising at various stages of the construction process? What are the differences in the procedure for performing transactions and their reflection in accounting and tax accounting for various subjects of investment activity? What is the impact of the participation of government authorities in the implementation of investment projects? This list of questions that arise among lawyers, financiers and accountants of companies involved in investment activities is far from complete. The book examines in detail the main patterns of interaction between participants in investment activities: investors, customers, developers and contractors, taking into account the possible combination of these functions. The situations given as examples will help readers in organizing document flow and accounting processes, which will reduce the risks of negative legal and tax consequences.