Business Stocks & Crypto - Taxable?

[inector]

When company buys stocks / crypto, are these investments subject to corporate tax?

I understand that capital gains will be taxable, but not about CIT.

On this note, what's your favourite structure to invest in stocks / crypto (personal / business)?

 

[Sols]

It depends on where the company is tax resident and where it is incorporated. It can also depend on type of stocks held, duration of holding, purpose of holding, et cetera. Another factor is type of entity.

In some cases, CIT applies. In some cases, CGT. In some cases neither.

 

[inector]

It depends on where the company is tax resident and where it is incorporated. It can also depend on type of stocks held, duration of holding, purpose of holding, et cetera. Another factor is type of entity.

In some cases, CIT applies. In some cases, CGT. In some cases neither.

Assuming it's an active company, a marketing agency, which jurisdiction would be best to just invest profits with low tax on CGT?

Thinking of Bulgaria due to just 10% capital gains?