Debt to equity swap – legal qualification of contributions in kind to foreign companies

Authors

  • Włodzimierz Nykiel Uniwersytet Łódzki, Katedra Materialnego Prawa Podatkowego; Centrum Dokumentacji i Studiów Podatkowych image/svg+xml
  • Michał Wilk Uniwersytet Łódzki, Katedra Materialnego Prawa Podatkowego; Wilk Latkowski Doradcy Podatkowi i Radcowie Prawni

DOI:

https://doi.org/10.18778/1509-877X.2016.02.01

Abstract

What is more legal assessment of the character of such a transaction in the situation where it is carried out with regards to a foreign company depends on the content of legal regulations of foreign companies law which determine the admissibility and methods of a debt to equity swap.

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Published

2016-06-30

Issue

No. 2 (2016)

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

How to Cite

Nykiel, Włodzimierz, and Michał Wilk. 2016. “Debt to Equity Swap – Legal Qualification of Contributions in Kind to Foreign Companies”. Tax Law Quarterly, no. 2 (June): 9-19. https://doi.org/10.18778/1509-877X.2016.02.01.
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