Cum-Ex

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

Syed Rahman shares his thoughts on the arrest of the alleged architect of Cum-Ex

Rahman Ravelli’s Syed Rahman was asked by the Organized Crime and Corruption Reporting Project (OCCRP) for his opinion on the arrest of the man believed to be behind Cum-Ex.

By Syedur Rahman  16 July 2021

Joshua Ray tells the New York Law Journal what to expect when Cum-Ex cases are opened in the US

With Cum-Ex investigations now involving more countries, Rahman Ravelli’s Joshua Ray wrote an article alongside Howard Fischer, Partner at New York-based Moses and Slinger, examining the likelihood of cases being brought in the US.

By Joshua L. Ray  9 July 2021

Aziz Rahman outlines the Danish tax authority’s costs obligations after its failed UK Cum-Ex fraud claim

The Danish tax authority has been ordered by a UK court to pay £46 million in legal costs after its unsuccessful attempt to sue a hedge fund investor over Cum-Ex.
City AM asked Rahman Ravelli’s Aziz Rahman for his thoughts on the tax author...

By Azizur Rahman  10 June 2021

Syed Rahman explains to Law360 why the sentencing of a former bank chief for Cum-Ex is significant

With a German court sentencing a banker to jail for five and a half years for involvement in the Cum-Ex share selling scandal, Rahman Ravelli’s Syed Rahman gave his thoughts to Law360.

By Syedur Rahman  4 June 2021