Home / Offering Memorandum / TAX CONSIDERATIONS (table of contents)

[21.01] General

[21.02] Tax Efficient Structuring 

[21.03] Corporate Tax

[21.04] Definition of "securities"

[21.05] Profit from the disposal of securities

[21.06] Dividend Income

[21.07] Interest Income

[21.08] Stamp Duty

[21.09] Losses

[21.10] Deemed dividend distribution rules

[21.11] Withholding Taxes for payments abroad

[21.12] Liquidation 

[21.13] Exit through liquidation

[21.14] Taxation of Investors

[21.15] Sale or redemption of Investor Units