AIFC investors are exempt from tax on capital gains from shares and dividends from AIFC participants. This approach allows you to optimize taxes on assets and real estate, where the book and market values can differ greatly.
In Western countries, Special Purpose Companies have a single activity similar to a holding activity, i.e. ownership of assets. It is easier and more profitable for owners to sell shares in the SPC than to sell the rights to real estate, the movement of which may result in various taxes.