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.

The 16-page “Cum-Ex Trading Scheme Explained’’ document has been written by Rahman Ravelli partner Syedur Rahman.

It has been created as an informative, easy-to-read point of reference for anyone who may have had direct or indirect involvement with Cum-Ex trading.

The publication explains that Cum-Ex was the name given to a huge volume of dividend trading strategies that involved exploiting a loophole that enabled more than one party to claim tax rebates. It outlines the background to such transactions, including those who took part, and uses graphics to detail the individual stages that were involved.

The authors assess the response from the authorities to Cum-Ex. Cum-Ex developments in the UK, Germany, France, US, Austria and Denmark are all set out in the guide, which also considers possible future issues that may arise.

Considerations for banks and financial institutions that had involvement in Cum-Ex are also covered in one section of the guide.

Please click here to read the full in-depth guide. Cum-Ex Trading Scheme Explained Guide