即使转让协议已经签署，直至股权登记完成时，纳税义务才开始。
Even if the agreement of transfer has already signed, the tax shall not start until the equity registration finished.
国外成熟的市场都十分关注股权登记日的信息披露，也有很多学者对其进行了研究。
Mature foreign markets are very concerned about information disclosure to shareholders of record date, there are many scholars study was carried out.
在公开披露的公告中，股权登记日公告是投资者判断企业价值的重要综合信息来源。
In the public disclosure of the notice to shareholders of record on notice of investors to judge the importance of enterprise value of integrated information source.
背景情况：一旦一家私人公司拥有500名股东，那么根据美国证交会的规定，这家公司必须对它的私募股权进行登记，并且披露其财务业绩。
Here's the background: Once a private company has 500 shareholders, SEC rules require the company to register its private stock and disclose financial results.
并着重分析了在股权受让人未办理内部登记的情况下，再次对外转让股权行为的法律效力。
And focus on an analysis of the assignee in equity did not apply for registration of internal circumstances, the transfer of ownership to external legal effect.
因自身原因导致股权出质登记事项记载错误的，登记机关应当及时予以更正。
If the registration matters of equity pledge are inaccurate due to its own reason, the registration Organs shall timely make rectification.
第五部分从成立、生效、履行三个方面，分析了股权变更登记与股权转让合同的相互关系。
The fifth part from the establishment, becomes effective, fulfills three aspects, has analyzed the stockholder's rights e's registration and the stockholder's rights transfer contract reciprocity.
区分原则强调股权出质登记是股权质权的生效要件而非股权质押合同的生效要件。
According to the trennungsprinzip, it is-emphasised that registered pledge is essential for the pledge instead of the equity pledge agreement have the validity.
各级工商行政管理机关的企业登记机构是股权出质登记机构。
The offices of enterprise registration of the administrative organs for industry and commerce at all levels shall be the registration organs for equity pledge.
工商管理部门登记的性质为宣示性登记，不影响股权的实际移转。
Registration in business administration departments is nothing but a registration for announcement and doesn't affect the actual transfer of the stock ownership.
所有的普通股和认股权证提供了根据一个有效的货架登记声明。
All of the common shares and warrants were offered pursuant to an effective shelf registration statement.
2005年《公司法》第三十三条的规定涉及到股权转让变更登记的效力问题。但是，变更登记是不应当成为股权转让生效的必要条件的。
The provision of Article 33 of the 2005 Company Law of China concerns the validity of the modified registration for the transfer of shareholder's rights.
2005年《公司法》第三十三条的规定涉及到股权转让变更登记的效力问题。但是，变更登记是不应当成为股权转让生效的必要条件的。
The provision of Article 33 of the 2005 Company Law of China concerns the validity of the modified registration for the transfer of shareholder's rights.
应用推荐