However, such businesses always faced an issue when it came to listing the shares of the holding entity since the Listing Rules mandated that for a foreign entity to be listed on the EGX, it must be simultaneously listed on another recgonised foreign stock exchange.
For example, activities listed under Human Resources could include those most commonly performed by a human resources department, such as the list previously proposed in TEI's 2004 submission.
Although they differ in the details, most market observers have little doubt that the listed market will bow to the trading efficiencies brought to stocks by electronic trading systems.
Pre-AJCA: Prior to the AJCA, taxpayers were required to disclose on their returns certain information about "reportable transactions" (including listed transactions) in which they participated.
(1) If a listed transaction was properly disclosed to the IRS, the Service will routinely request only those workpapers pertaining to the listed transaction.
TLC, the one and only $2 billion concern to be listed among the BE 100s, will probably never rise to its former glory: its board voted to unlock the company's value by liquidating its assets.