Prawne, podatkowe i bilansowe aspekty konwersji wierzytelności na udziały (akcje)
Legal, accounting and tax aspects of converting unpaid receivables into shares

Summary/Abstract: The problem of converting receivables into shares is defined in The Commercial Code, bankruptcy law and tax law. The article considers the legal, accounting and tax aspects of converting unpaid receivables as an option in bankruptcy negotiations. The article brings up the following important issues: converting receivables in the light of the Commercial Code and bankruptcy law, valuation of contribution of receivables corporate taxation and VAT taxation of the contribution, and accounting for conversion of receivables into shares.

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