The Swiss Tax Case on Short Sales cum Dividend

Journal

Author

Reinarz, P.

Country

Switzerland

Published Date

28 March 2019

Issue

Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2019 (Volume 21), No. 2

DOI

https://doi.org/10.59403/1w68e0y

Document

Go to Tax Research Platform

This article discusses the recent Swiss court case on cum-ex short sales and the tax treatment of secondary withholding tax payments.