17.03.2022 Cum-ex deal rejected by Supreme Tax Court for want of benefi ... In a recently published decision, the Supreme Tax Court dealt with so-called cum-ex share transactions. In its judgment the court rejected a "business concept" that sought to "exploit" uncertainties in the clear economic allocation of shares in such a way that withholding tax once withheld might be credited or refunded by the tax authorities twice or even more times. Categories: Supreme Tax Court casesKeywords: cum-ex, beneficial owner, dividend strip ...
