Company acquisition of own shares
Author(s)
Bibliographic Information
Company acquisition of own shares
Jordans, c2013
6th ed
Available at 3 libraries
  Aomori
  Iwate
  Miyagi
  Akita
  Yamagata
  Fukushima
  Ibaraki
  Tochigi
  Gunma
  Saitama
  Chiba
  Tokyo
  Kanagawa
  Niigata
  Toyama
  Ishikawa
  Fukui
  Yamanashi
  Nagano
  Gifu
  Shizuoka
  Aichi
  Mie
  Shiga
  Kyoto
  Osaka
  Hyogo
  Nara
  Wakayama
  Tottori
  Shimane
  Okayama
  Hiroshima
  Yamaguchi
  Tokushima
  Kagawa
  Ehime
  Kochi
  Fukuoka
  Saga
  Nagasaki
  Kumamoto
  Oita
  Miyazaki
  Kagoshima
  Okinawa
  Korea
  China
  Thailand
  United Kingdom
  Germany
  Switzerland
  France
  Belgium
  Netherlands
  Sweden
  Norway
  United States of America
Note
Includes index
Description and Table of Contents
Description
This book provides the practitioner with a comprehensive analysis of the law relating to own share acquisition - both the company law and the tax law. It outlines the procedures that need to be followed, what the tax implications are, and how tax savings and other benefits can be achieved. It also includes precedents for the main types of transaction, which the practitioner may require to implement. This new edition has been completed revised and updated to take into account new developments including: * The general prohibition against own share acquisitions and the various exceptions to that rule through, in particular, own share purchases and the use of redeemable shares * The key changes made by the Companies Act 2006, including the regime for own share purchases and the redemption of shares, the introduction of "self-help" reductions and reform of the law on the provision of financial assistance, the procedure for an own share acquisition and its financing, the consequences of infringement, and also the acquisition and holding of treasury shares.
* The tax consequences of the various types of own share acquisitions * Key tax and commercial considerations * Precedents of key documents
Table of Contents
1. The Rule against Own Share Acquisitions 2. Shares Held by a Company's Nominees 3. The Issue of Redeemable Shares 4. A Company's Power to Purchase its Own Shares 5. The Procedure for an Own Share Purchase 6. The Source of the Payment for a Purchase or Redemption 7. Treasury Shares 8. Own Share Purchases and the Articles 9. Own Share Purchase Contracts 10. Financial Assistance 11. Tax: The 'Distribution' Element 12. Purchases for the Benefit of the Trade 13. Payments to Assist in Discharging a Liability to Inheritance Tax 14. Section 219: Returns, Clearances and Powers of Information 15. Purchases from a Dealer in Securities 16. Taxes on Income: Other Consequences of Purchases and Redemptions 17. Other Fiscal Consequences 18. Strategy 19. Appendices
by "Nielsen BookData"