This book provides an analysis of the law relating to own share acquisitions. Both company law and tax law are covered. The book deals with the rule against own share acquisition, how shares may be held by a company's nominees, the issue and redemption of redeemable shares, own share purchases, the procedure for implementing, the way they are authorized, financed and entered into, the giving by a company of financial assistance for an acquisition of its own shares, the tax consequences of these transactions, and strategies ...
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This book provides an analysis of the law relating to own share acquisitions. Both company law and tax law are covered. The book deals with the rule against own share acquisition, how shares may be held by a company's nominees, the issue and redemption of redeemable shares, own share purchases, the procedure for implementing, the way they are authorized, financed and entered into, the giving by a company of financial assistance for an acquisition of its own shares, the tax consequences of these transactions, and strategies for tax minimization.
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