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26 May 2015
Dawid STOLAREK

When planning an enterprise purchase or sale transaction, each of the parties is interested to know how much this enterprise is worth. If both the buyer and the seller are determined to conclude the agreement and their relations are based on mutual trust, they often decide to carry out only one valuation and entrust its preparation to an external and independent consultant. The outcome of such valuation is usually a single value,  achieved according to the fair value measurement standard.

A consistent opinion on the value of an enterprise leaves no room for negotiation between the parties to the transaction, which definitely hinders a successful closure of the transaction.

What really causes that contemporary market for corporate control is so active and abounds in numerous M&A transactions?

18 May 2015
Przemysław POWIERZA

Nobody will deny that the history of Poland and Germany was very turbulent. It’s a bit similar to the situation of a typical married couple – there were moments of very harmonious cooperation but (sometimes long-lasting) silent days as well… Over the years, on both banks of the Oder we have gathered a number of stereotypes about each other. We are slowly trying to defy them – the most effective way is to do business together.

11 May 2015
Wojciech MATUSZCZAK

The question of collecting civil  law transactions tax (hereinafter: CLTT) on the share capital increase transactions in limited joint-stock partnerships (Polish: SKA) was long open to doubt. In the case of contributions made to SKA for the share capital and simultaneously creating an agio, the problem was to determine the tax base, in other words to answer the question if this was the amount of contribution to the company’s assets or the amount by which the share capital was increased.

4 May 2015
Piotr NOWATKOWSKI

The completeness of company registration procedure is of material importance for entrepreneurs wishing to start up their business in Poland. From 1 December 2014, new regulations that are supposed to simplify the registration process of the entity into the tax office and the Statistical Office, came into force. Indeed, from then on, once the company is entered into the register of entrepreneurs of the National Court Register,  it is also entered into the register of taxpayers (receives a NIP) and, at the same time, granted the National Business Registry Number (Polish REGON). Entrepreneurs can finally start operating.

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