Taxation in Corporate Procedures and Transactions

The guide outlines the specifics of taxation in Belarus that arise during corporate procedures and transactions, including operations with shares and stock, dividend payouts, as well as operations related to the increase and decrease of the charter capital of legal entities. It also addresses the tax consequences of leaving the membership and transactions with company participants.

It will be useful for:

• Planning transactions when the parties involved, both individuals and/or legal entities, intend to conclude a contract for the purchase and sale of shares/stocks;
• Making decisions on profit distribution through the declaration and payment of dividends;
• Increasing/decreasing the charter capital;
• Exiting the membership of an LLC/ODO;
• Conducting additional stock issuance;
• And other corporate transactions.

The guide provides detailed information on tax rates, benefits, and tax risks, helping to prepare for corporate transactions while considering all possible tax implications.

Authors: Nikita Talkanitsa, Darya Sadovskaya, Matvey Shesternyev

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