Australia. Share buybacks are covered by a safe harbour under the Market Abuse Regulation, which was onshored into UK law by the … starting point, this paper examines whether the UK/EU approach towards the regulation of share buybacks within the insider …Securities regulation must balance the dual objectives of mitigating market abuse and permitting issuers to manage …

We study the tax regulations in relation to dividends and capital gains over the last two decades for the UK in order … reduce the dividend payout and increase the use of share repurchases …