CG51730P - CACapital Gains Manual: Shares and Securities: Share reorganisations: Definitions: contents
SHARES AND SECURITIES
Share reorganisations
Definitions
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CG51730Reorganisations of share capital: definitions: original shares and new holding
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CG51745Reorganisations of share capital: definition: reorganisation
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CG51746Reorganisations of share capital: bonus and rights issues
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CG51748Reorganisations of share capital: bonus and rights issues: case law
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CG51750Reorganisations of share capital: bonus issue: shares held in treasury
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CG51755Reorganisations of share capital: open offers and vendor placings
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CG51756Reorganisations of share capital: open offers
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CG51757Reorganisation of share capital: compensatory open offers (COOs)
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CG51758Reorganisations of share capital: compensatory open offers (COOs): tax treatment of new shares
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CG51759Reorganisations of share capital: compensatory open offers (COOs): tax treatment of compensation payments
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CG51763Reorganisations of share capital: vendor placings
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CG51764Reorganisations of share capital: open offers and vendor placings: combined issues
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CG51765Reorganisations of share capital: open offers and vendor placings: considerations
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CG51780Reorganisations of share capital: alteration of rights
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CG51782Reorganisations of share capital: alteration of rights: legal requirements
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CG51783Reorganisations of share capital: capital reduction
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CG51784Reorganisations of share capital: capital reduction: foreign companies