TAX IMPLICATIONS OF A SHAREHOLDER LOAN

Описание: In this episode:

(1) LAW: JAKUB MACEK, attorney in law and tax adviser, partner in Wardyński & Partners Tax Practice (see: www.wardynski.com.pl), who advises clients on how to arrange tax-efficient business financing structures, explains tax implications of a shareholder loan.

(2) BUSINESS: KONRAD GROTOWSKI, attorney-at-law, partner in charge of Wardyński & Partners Restructuring & Bankruptcy Practice (see: www.wardynski.com.pl), talks about destabilization of the Polish agricultural production market as a result of the Russian blockade of Ukrainian ports.

00:00 Introduction
00:26 Shareholder loan
00:52 Civil law transaction tax
01:36 Arm’s length rule and safe harbour
02:59 Pay and refund
05:36 Destabilization of the Polish agricultural production market