I know what are dividends so I would guess what is tax implication too. Tax implications might mean just avoid tax and conclusion would be change your shares so that you don’t pay a tax. How would this be accomplished –by converting it into gold that sleeps in some bank like it never was taken out of the ground?
You change your shares in one firm into some other that already have the goods you would buy with the previous one with tax and that the old owner wished to change with something other. We just change our sits the world is big enough and the people pass by.