Restructuring operations, in addition to purely business objectives and benefits, may aim to generate additional profits at the expense of the fiscal burden of the entity. The possible level of these benefits makes tax aspects of the transformation of economic operators a one from the most important elements of these activities.
Although the restructuring transactions are normally based on strictly business reasons, the tax dimension of these activities should not be underestimated. (?) Work concerns the legal status per day 1 January 2011.
Due to the strongly outlined practical nature of the book, it is addressed primarily to lawyers and other persons dealing with daily activities, either in relation to a specific transaction, corporate restructuring, including board members and supervisory boards, chief accountants, businessmen, as well as economists interested in tax aspects of M&A transactions.
Author
Dr. Rafał Nawrot - From 2013 acts as a Managing Partner in Russell Bedford Poland. He is a doctor of legal science, tax advisor, lawyer, graduate of the Faculty of Law and Administration of the University of Warsaw.
In years 2006 - 2011 he worked for Polish and international tax advisory companies (ISP Modzelewski and Partners, KPMG, Consulco International).
Lecturer and lecturer at Postgraduate Tax Law Studies at the Faculty of Law and Administration of the University of Warsaw, as well as author of more 60 scientific publications on Polish and international tax law, including 8 books on legal and tax matters.
He specializes in the issues of international tax law, tax avoidance, national and cross-border legal restructuring and taxation.