Formy konwersji długu na kapitał w zamian za wkład niepieniężny w świetle prawa podatkowego – analiza podobieństw i różn...
The article at hand aims to present, analyse and systematise tax aspects of viable options of performance of debt-to-equity swap in exchange for in-kind contributions. In the contents of the article, the author first briefly presents the general concept of debt-to-equity swap, and then analyses tax treatment of undertaking the concerned operation i...