search query: @indexterm Australia / total: 778
reference: 402 / 778
| Author: | |
| Title: | Share buy-backs by listed companies from individual minority shareholders |
| Journal: | European Taxation
1998 : NOV/DEC, VOL. 38:11-12, p. 363-446 |
| Index terms: | EUROPE AUSTRALIA CANADA SOUTH AMERICA USA |
| Language: | eng |
| Abstract: | In this Special Issue of European Taxation, a comparative study is presented on share buy-backs. The country reports on 19 countries, cover current practice, company law provisions, the tax treatment of individual taxpayers selling shares to the issuing company, and the tax treatment of the company repurchasing its own shares. |
SCIMA