Financial Metrics
The main tax events are profit distributions, which may be subject to dividend withholding depending on the regime in force and the shareholder's status, and any sale of the shares, which may generate a capital gain or income depending on the case. Non-residents are also subject to non-resident withholding rules and double taxation treaties.
For the investor: treatment depends on your particular situation. This answer is informational and does not replace your accountant's tax advice.