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  • Schematic sale and return of securities cum and ex div fails

    The Supreme Tax Court has rejected a scheme involving the sale of securities cum div and their immediate return to the seller by way of loan in such a manner that both parties can claim credit for the dividend withholding tax.

    Originaldatum
    Kategorien
    Supreme Tax Court cases
    Schlagwörter
    cum div, ex div, quoted shares
    Autor:in