The Swiss Tax Case on Short Sales cum Dividend

Type

Journal

Author

Reinarz, P.

Country

Switzerland

Published Date

March 28, 2019

Issue

Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2019 (Volume 21), No. 2

DOI

https://doi.org/10.59403/1w68e0y

Document

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This article discusses the recent Swiss court case on cum-ex short sales and the tax treatment of secondary withholding tax payments.