ARTICLE · 09 MAY 2022

Cum-Ex Trading Scheme Explained

Rahman Ravelli

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All aspects of Cum-Ex are detailed in Rahman Ravelli's newly-published, in-depth guide to the share-selling practice.

GlobalTax

Rahman Ravelli Solicitors

Syedur Rahman

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All aspects of Cum-Ex are detailed in Rahman Ravelli's newly-published, in-depth guide to the share-selling practice.

The background to Cum-Ex and the issues that may arise regarding it in the future are outlined in "Cum-Ex Trading Scheme Explained'', a 16-page Rahman Ravelli briefing document.

The publication has been written by Rahman Ravelli partners Syedur Rahman and Joshua Ray, and Salomé Lemasson, who heads the firm's EU business crime and regulatory practice group. It was devised and created to be a concise, informative reference point for companies and individuals that may have had either direct or indirect involvement with Cum-Ex trading.

The publication begins by explaining that Cum-Ex is the name given to a huge volume of dividend trading strategies that involved exploiting a loophole to enable more than one party to claim tax rebates. It details the background to such transactions, including those who took part, and uses graphics to show the

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Cum-Ex Trading Scheme Explained

All aspects of Cum-Ex are detailed in Rahman Ravelli's newly-published, in-depth guide to the share-selling practice.

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