Tax Aspects of Acquiring Shares in Companies

The graduate qualification paper is devoted to tax aspects of acquisition of shares in companies. The paper analyzes the general tax provisions in the transactions under consideration in four possible variants of structuring: tax consequences in the sale of shares by a Russian company, a foreign company, as well as variants in which the seller of share is an individual resident or non-resident of the Russian Federation. The paper also considers certain tax risks arising in transactions of sale and purchase of shares in companies: risks of sale of shares at a symbolic price; risks associated with the conclusion of transactions for the acquisition of shares within a group of companies, as well as tax aspects of certain provisions of the agreements on the sale of shares in companies considered in the paper. The final chapter of the paper analyzes legislative changes in the regulation of transactions for the purchase and sale of shares in companies, considers the main trends and attempts to forecast future laws. In addition, the paper considers the principle of predictability of legislative changes, its role and applicability in tax legal