Taxes

The tax situation for share deals needs to be presented in a different manner depending upon the type of tax and the subject liable to tax:

  • taxes on income or profits
    • tax consequences for the vendor
      • vendor is a natural person
      • vendor is a legal person
    • tax consequences for the investor
  • Withholding tax
  • Securities transfer stamp duty
  • Value added tax

The tax consequences are discussed below.

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