Loans and investments are forms of financing, but they have different legal consequences. For example, taxes, the rights and obligations of the parties, and financial risks are...

This article provides a brief overview of the Mongolian tax rules applicable to share transfers and the tax obligations that arise for both individuals and legal entities.

A company’s assets are those registered in the company’s name and owned exclusively by the company, whereas a shareholder’s asset is the shareholding itself.

An authorized company officer is defined as a person who directly or indirectly participates in making decisions of the company and concluding contracts and transactions.

The Mongolian Supreme Court states that fraud involves deception and criminal intent—unlike civil disputes over breached contracts.