Starting from 23 May 2020, the changes related to certain transactions with investment assets and real estate transactions will be effective.
Does the law change the rules of taxing transactions with investment assets of issuers who are residents in low-tax jurisdictions?
The law requires the determination of income and expenses on transactions of purchase / sale of investment assets of non-resident issuers registered in low-tax and offshore jurisdictions at the usual price (except for sale of investment assets to a controlled foreign company by its controlling person).