“While the taxpayer continues to remain a shareholder of the company even with the reduction of share capital, it could not be accepted that there was no extinguishment of any part of his right ...
A close company, for the purposes of UK tax law, is broadly speaking a small company with no more than five controlling ... or a shareholder approved reorganisation of a non-UK company's share capital ...
Getty Images Capital stock and treasury stock both describe two different types of a company's shares. Capital stock is the total amount of outstanding shares a company is authorized to issue ...
A share repurchase is a public company's reduction in its number of ... Share repurchases fill the gap between excess capital and dividends so that the business returns more to shareholders ...
The Liberal government last year proposed to change the law to require individuals who generated more than $250,000 in capital gains in a tax year to pay tax on 66 per cent of each dollar above ...
The defaulting companies that are filing for the immunity under the scheme before 30 th June 2014 are eligible for the following key benefits: The companies that are not applicable under the scheme ...