Search: Cum-ex

In the second of two articles, Bob Currie reviews how tax reforms are impacting securities financing markets and how tax authorities are reassessing transaction-based taxes as part of their revenue-generating powers

In a two-part article, tax experts speak to Bob Currie about how tax reforms are impacting securities financing markets and how tax authorities are acting to eliminate the risk of tax abusive schemes

Bob Currie provides a comparative update on the efforts of national authorities to eliminate dividend tax reclamation fraud and to seek recovery of funds lost through cum-ex and cum-cum trading

In the second of two articles, Bob Currie evaluates the SEC’s 10c-1 proposal to promote transparency in US securities lending

2021 has already seen a flurry of activity by European prosecutors restarting their campaigns against individuals thought to have profited from cum-ex schemes after COVID-19 scuppered most legal action last year. SFT offers a guide to what will likely be a busy year for litigation

Roy Zimmerhansl, practice lead at Pierpoint Financial, revisits the news that DWS pulled one of its ETF’s securities lending programmes as part of its transition to tracking an ESG index and examines whether there are lessons to be learned or warning signposts as ESG continues to increase in importance