The new 10% Capital Gains Tax applies to the dividends of capital companies, including companies set up under the free zone system, whether these profits are periodic or non-periodic, in cash or in ki...

The new 10% Capital Gains Tax applies to the dividends of capital companies, including companies set up under the free zone system, whether these profits are periodic or non-periodic, in cash or in kind, in the form of shares or bonds or quotas in incorporation or any other form, even if indirectly, according to a Ministry of Finance official source.