Share Buyback Scheme and Contemporary Tax Treatment: An Overview – Oluwaseun Viyon Ojo

This paper briefly examines the concept of sharebuy back scheme in Nigeria and the extant position of the Nigerian Law as regards the transaction. The present writer essentially places emphasis on an in depth analysis and examination of  the tax implications of the transaction from the perspectives of the tax treatment models in other jurisdictions, particularly the United States, United Kingdom and Canada. From the comparative analysis from the above mentioned jurisdictions, the writer further analyses the present position of the extant Nigerian tax statutes on the possible tax treatment of share buyback in Nigeria. It then finally recommended the possible incorporation and adoption of the tax treatment models from other similar jurisdictions examined to the Nigerian tax environment.

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