CG51730P - CACapital Gains Manual: Shares and Securities: Share reorganisations: Definitions: contents

SHARES AND SECURITIES

Share reorganisations

Definitions

  1. CG51730
    Reorganisations of share capital: definitions: original shares and new holding
  2. CG51745
    Reorganisations of share capital: definition: reorganisation
  3. CG51746
    Reorganisations of share capital: bonus and rights issues
  4. CG51748
    Reorganisations of share capital: bonus and rights issues: case law
  5. CG51750
    Reorganisations of share capital: bonus issue: shares held in treasury
  6. CG51755
    Reorganisations of share capital: open offers and vendor placings
  7. CG51756
    Reorganisations of share capital: open offers
  8. CG51757
    Reorganisation of share capital: compensatory open offers (COOs)
  9. CG51758
    Reorganisations of share capital: compensatory open offers (COOs): tax treatment of new shares
  10. CG51759
    Reorganisations of share capital: compensatory open offers (COOs): tax treatment of compensation payments
  11. CG51763
    Reorganisations of share capital: vendor placings
  12. CG51764
    Reorganisations of share capital: open offers and vendor placings: combined issues
  13. CG51765
    Reorganisations of share capital: open offers and vendor placings: considerations
  14. CG51780
    Reorganisations of share capital: alteration of rights
  15. CG51782
    Reorganisations of share capital: alteration of rights: legal requirements
  16. CG51783
    Reorganisations of share capital: capital reduction
  17. CG51784
    Reorganisations of share capital: capital reduction: foreign companies