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system
tax on stocks or etf's
user
no, not really. this depends on the situation and the taxing jurisdiction. different countries have different laws, and some countries have different laws for different situations. for example, in the us, some investments will be taxed as you described, others will be taxed as "mark to market", i.e.: based on the fmv difference between the end of the year and the beginning of the year, and without you actually making any transactions. depends on the situation.
assistant