文中说“The portfolio includes ORP 1,000,000 in the equity shares that Juan received from the sale of his company”说明是卖了公司后,到手就是1,000,000,且拿着1,000,000去买了别的股票。所以不需要考虑税收问题
而且:25%是investment return,这是投资收益。而卖掉1,000,000是Juan卖掉公司后得到的钱,即使扣税也应该是应该用Capital gain tax