1. Introduction

What exactly are "dividends" and "share repurchases (buybacks)?" This section provides the answers to these questions. We first look at dividends:

  • We start with an overview of the key characteristics of dividend payments
  • We take a look at the dividend timeline
  • We present the various types of dividends
  • And we discuss the topic of dividend taxation from the point of view of the shareholders.

  

Next, we introduce share buybacks:

  • We start with an overview of the key characteristics of buybacks
  • We look at the various buyback methods
  • We discuss the main tax implications of share buybacks.