The article reports on the Authority for Advance Rulings' (AAR) decision regarding the taxation of gains arising from the buyback of shares in India. A taxpayer company, which was incorporated in India, has bought back shares from a Mauritius company. According to the Indian tax law, any ...
Buyback of shares: issues and implications for firms, investors and regulators The article reports on the Authority for Advance Rulings' (AAR) decision regarding the taxation of gains arising from the buyback of shares in India. A tax... H Vishwanath,S Krishnamurthy 被引量: 0发表: 1999年 ...
BUY-BACK OF SHARES (Law & Procedure) Notes & Workbook TAXATION For CA Inter Module 2 INCOME TAX (for A.Y. 2025-2026) TAXATION For CA Inter Module 4 Practice Manual (for A.Y. 2025-2026) TAXATION For CA Inter (4 Modules Set) (for A.Y. 2025-2026) ...
Therefore, shareholders in listed companies will no longer be able to receive a part of the purchase price from the sale of their shares to the company as a franked dividend. Rather, a shareholder will be taken to have received the entire purchase price in respect of the buy-back as ...
sticky. Whenever a company has extra cash, then that company can go for buyback of shares. Buyback is actually buying back of shares from the shareholders at a premium price. These leave the shareholders happy and the company will not have to repeat the procedure at a fixed interval of ...
3 From that inception date until December 1995 Australian companies could buy-back shares provided they satisfied complex, strict legal requirements mandated by the (then) Corporations Law governing buy-backs.4 Dividend substitution (personal taxation) incentive In the Australian imputation tax system ...
Purchase of own shares or buybacks The global body for professional accountants About us Search jobs Find an accountant Technical activities Help & support Global Can't find your location/region listed?Please visit ourglobal websiteinstead Americas...
Share buybacks can be a more tax-efficient method of returning funds to investors. Any gains arising from the sale of shares will be subject to capital gains tax. In some countries, the taxation rules treat capital gains differently to dividends. In the UK...
The share buyback program will be executed in compliance with the EU’s Market Abuse Regulation. Aegon has entered into an agreement with its largest shareholder, Vereniging Aegon, to participate in the new EUR 200 million share buyback program. The repurchase of shares from Vereniging...
buy back shares from hedging counterparties at pre determined prices (i.e., physically settle the transaction) or, in the alternative, cash settle the hedging transaction by obtaining the upside entirely in cash or net share settle the transaction by only obtaining an amount of ...