A major court decision has set precedent for how cross-border investment exits are taxed. The ruling determined that large stake sales in e-commerce platforms involving foreign investors must comply with local tax obligations, marking a significant shift in how multinational deals are structured. This decision will likely influence how future M&A transactions are evaluated, particularly those involving substantial capital movements across borders. The implications ripple through the investment community, signaling stricter enforcement on equity stake sales and positioning countries to capture more tax revenue from major corporate transactions.