Tax Rules on Shares Not Traded Locally

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Title Supreme Court: Tax Rules on Shares Not Traded Locally

Law: Bir Revenue Regulations No. 6-2013

Decision Date: Mar 21, 2013

Revenue Regulations No. 6-2013 amends the taxation rules for the sale, barter, or exchange of shares not traded on local stock exchanges, establishing a fair market value assessment based on the Adjusted Net Asset Method for determining equity value.

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