Help request!

Question by Andrés:

Is anyone aware of a domestic legislation where the indirect sale of shares issued by a resident company is subject to CIT?

Example: A (resident in country A) sales shares issued by B (resident in country B) which is the 100% owner of shares issued by C (resident in country C). In some countries, country C may tax such sale of shares as an indirect sales of shares issued by a C.

I am doing a presentation about this new regime in Peru and I think it would be a good idea if I mention some examples of foreing legislations about this topic.


If you may help, please contact Andrés at andres.ramirez@itc-leiden.nl or andresrgs@gmail.com.