What might be included in the description of any special rights attached to shares?

The description of any special rights attached to shares primarily includes details about voting rights or limitations. This aspect is crucial as it defines how shareholders can influence company decisions, as well as the degree of control they have within the company structure. For example, some classes of shares may grant shareholders enhanced voting power, while others may limit or exclude voting rights entirely.

In structuring these rights, companies can tailor their share offerings to meet specific financial or control objectives, thereby providing clarity to potential investors about what each class of shares entails. Such provisions are often outlined in the company’s articles of incorporation or bylaws, which serve to inform shareholders about their entitlements and obligations.

Tax benefits, stock market affiliations, and auditor appointment details, while relevant to the broader context of a company's operations and governance, do not specifically pertain to the rights attached to a particular class of shares. These aspects relate more to financial implications and regulatory compliance rather than the inherent rights conferred by the shares themselves.