The Tax Aspects of the Discussions Surrounding “Cum/Ex Trades”

Journal
Author
Eckl, P.
Country
Germany
Published Date
Issue
European Taxation 2017 (Volume 57), No. 6
FormatPDF
EUR
45
| USD
50 (VAT excl.)

The author provides an overview of the tax background to the discussion in Germany regarding structures related to trades made around the dividend record date.