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Cum-ex deals are criminal tax evasion, German court says

Published on: 28 July 2021
Published by: Law360
  • Cum-ex deals are criminal tax evasion, German court says

Article summary

Law360, London: Claiming capital gains taxes that were not withheld via dividend trading arrangements known as cum-ex constitutes criminal tax evasion, Germany’s highest criminal court said on 28 July 2021 as it upheld a lower court ruling from March 2020. or take a trial to read the full analysis.

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