The tax treatment of stock lending and repo transactions

Journal
Baldewsing, B.; Hein, R.; Rasser, T.
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2000 (Volume 2), No. 1
PriceUSD 45

After a brief introduction to the relevant types of transaction, discussion of the Dutch dividend tax issues connected with repos and stock lending transactions and exploration of the main implications in terms of the Dutch participation exemption.