Why Cum-Ex Tax Fraud Probes Are On The Rise

Law360 (September 30, 2020, 2:37 PM EDT) -- Sometimes things gather impetus for reasons that are obvious. The sports team on a winning streak rises up the table with each victory, a singer's fan base swells with each chart-topping release and a politician who says the right things at the right time can find herself voted into power.

Yet sometimes the reasons do not appear so clear-cut. Let's take cum-ex. Cum-ex is the name given to a huge volume of transactions prior to 2012 that involved exploiting a loophole on dividend payments enabling a number of parties to claim the same tax refund. Banks and stockbrokers rapidly traded shares...

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