Cum-Ex

Cum-Ex analysed comprehensively in new Rahman Ravelli guide

Rahman Ravelli has produced an in-depth guide that examines all aspects of the controversial share-selling practice Cum-Ex.

By Syedur Rahman, Salomé Lemasson  12 April 2022

Salomé Lemasson outlines the German approach to Cum-Ex

With the high-profile Cum-Ex trial of tax attorney Hanno Berger beginning in Bonn, Law360 asked Salomé Lemasson for her assessment of the German approach to financial crime.

By Salomé Lemasson  6 April 2022

Salomé Lemasson explains how Europe’s tax authorities are intensifying their Cum-Ex investigations

Securities Finance Times asked Rahman Ravelli’s Salomé Lemasson for her input on an in-depth analysis of how European countries are seeking to recover their Cum-Ex losses.

By Salomé Lemasson  30 March 2022

The Danish tax authority has gone back to court in the UK in a second attempt to regain money it says it is owed from the share-selling practice known as Cum-Ex

Salomé Lemasson of financial crime specialists Rahman Ravelli explains that the action is part of a bigger strategy by the Danes.

By Salomé Lemasson  4 February 2022

Syed Rahman examines what has happened regarding Cum-Ex in 2021

The past year’s Cum-Ex events were the subject of an article written by Syed Rahman

By Syedur Rahman  15 December 2021

Salomé Lemasson auditioned by French senators on CumEx/CumCum strategies and potential criminal implications in France

Rahman Ravelli’s Salomé Lemasson was auditioned by the French Senate to discuss the thorny issue of dividend arbitrage stock trading strategies such as CumEx and CumCum and ons.

By Salomé Lemasson  6 December 2021

Cum-Ex/Cum-Cum practices: towards a penalization of dividend arbitrage strategies?

Rahman Ravelli’s Salomé Lemasson wrote an article that examines current French thinking regarding the criminalisation of dividend arbitrage strategies.

By Salomé Lemasson  23 November 2021

Syed Rahman considers the FCA’s fining of a broker in relation to Cum-Ex

The Financial Conduct Authority (FCA) fining Sunrise Brokers £642,400 led to Syed Rahman explaining the implications of the case.

By Syedur Rahman  15 November 2021

Salomé Lemasson assesses the French response to tax fraud as Cum-Ex investigations progress

With investigations into Cum-Ex developing across Europe, Rahman Ravelli’s Salomé Lemasson wrote about France’s approach to tax fraud.

By Salomé Lemasson  9 November 2021

Salomé Lemasson says a court ruling is a landmark in Germany’s efforts to recover funds lost to Cum-Ex

Germany’s highest criminal court has ruled that claiming capital gains taxes that were not withheld via dividend trading arrangements – a practice known as Cum-Ex  - constitutes criminal tax evasion.

By Salomé Lemasson  29 July 2021