Logotipo librería Marcial Pons
Company acquisition of own shares

Company acquisition of own shares

  • ISBN: 9780853089322
  • Editorial: Jordan Publishing Ltd.
  • Lugar de la edición: Bristol. Reino Unido
  • Edición número: 5th ed
  • Encuadernación: Cartoné
  • Medidas: 25 cm
  • Nº Pág.: 321
  • Idiomas: Inglés

Papel: Cartoné
164,33 €
Sin Stock. Disponible en 3/4 semanas.


The law relating to the acquisition by a company of its own shares has always been a highly complex area. This book provides full details of the procedures to be followed, what the tax implications are, and how tax savings and other benefits can be achieved. It will also include various precedents for contracts, director's reports, company resolutions and letters of application. The book will take full account of important developments such as Companies (Acquisition of Own Shares) (Treasury Shares) Regulations 2003 (SI 2003/1116) and Companies (Acquisition of Own Shares) (Treasury Shares) No 2 Regulations 2003 (SI 2003/3031). These regulations came into force on 1st December 2003, relaxing the rules for certain types of company when purchasing their own shares. The introduction of these regulations has necessitated numerous technical changes to company law. Company Acquisition Of Own Shares is a highly regarded book, written by an acknowledged expert in the field. It is the only work specific to the subject and deals with important new regulations mentioned above. The book offers clear guidance to a complex area of company law and includes key statutory material. Table of Contents 1 Introduction 2 The rule against own share acquisitions 3 Shares held by a company's nominees 4 The issue of redeemable shares 5 A company's power to purchase its own shares 6 The procedure for an own share purchase 7 The source of the payment for a purchase or redemption 8 Treasury shares 9 Own share purchases and the articles 10 Own share purchase contracts 11 Financial assistance 12 Tax: the 'distribution' element 13 Purchases for the benefit of the trade 14 Payments to assist in discharging a liability to inheritance tax 15 S 219: Returns, clearances and powers of information 16 Purchases from a dealer in securities 17 Taxes on income: other consequences of purchases and redemptions 18 Other fiscal consequences 19 Strategy


Utilizamos cookies propias y de terceros para mejorar nuestros servicios y facilitar la navegación. Si continúa navegando consideramos que acepta su uso.

aceptar más información