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in accordance with the current legislation, the exchange of shares as property is possible, but a number of conditions must be met: the conclusion of a written contract, its notarization, the mandatory affixing in the contract of the value of the shares and the property for which they are changed. The exchange agreement is the basis for making an entry in the register of shareholders about the new owner of the shares. Under an exchange agreement, the parties to the agreement are taxed on transactions with securities.

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