Regulatory and Tax Aspects of Short Selling

Krause, M.; Weiser, B.

Regulatory and Tax Aspects of Short Selling

Journal

Author

Krause, M.; Weiser, B.

Country

Germany

Published Date

7 March 2011

Issue

Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2011 (Volume 13), No. 2

DOI

https://doi.org/10.59403/nzjz17

Document

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Various aspects of short selling have attracted much attention in the recent years, especially merger and acquisition strategies and tax effects. This article briefly summarizes the historical development, and looks at the most recent regulatory and tax aspects of short selling.

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Regulatory and Tax Aspects of Short Selling