A share purchase agreement protects the parties concerned to the extent that it offers the freedom to protect their interests against the transfer of shares. This Agreement constitutes the entire agreement between the Parties with respect to the sale and purchase of the Sale Shares and supersedes all prior communications, negotiations and obligations, whether oral or written, between the Parties with respect to the subject matter of the Contract. f. All taxes on capital gains and/or other taxes incurred by the seller, bank charges, penalties related to the closure of the share transfer process are the responsibility of the buyer. 2.3 The consideration for the sale shares is the fair value per share which must be determined by the chartered accountant in practice or by registered valuer in accordance with the applicable legal provisions. This is an agreement between the seller of shares and the buyer of shares, which lists all the conditions, is called a share purchase agreement. . . .