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Case Study: The Cum-Cum and Cum-Ex Schemes

SSRN Electronic Journal, 2019
This COFFERS case study explores the biggest tax robbery in history. The Cum-Cum and Cum-Ex schemes cost European treasuries a combined sum over €50 billion. The case outlines a range of transaction types involved. These sit on a spectrum between the legal, which transgresses the spirit of the law, and the outright criminal. With a focus on Germany and
Valerie Laturnus   +2 more
openaire   +3 more sources

Cum/Ex- und Cum/Cum-Geschäfte als Marktmissbrauch

Zeitschrift für Bankrecht und Bankwirtschaft, 2021
Zusammenfassung Der Skandal um Cum/Ex- und Cum/Cum-Geschäfte beschäftigt die deutsche Öffentlichkeit seit vielen Jahren. Dabei stand und steht bis heute die steuerrechtliche Seite, d. h. die steuer- und strafrechtliche Bewertung der doppelten Erstattung nur einmal gezahlter Kapitalertragssteuer (Cum/Ex) bzw.
openaire   +2 more sources

Response to Cummings

Journal of Perinatology, 2012
We would like to thank Dr Cummings for giving us the opportunity to explain our study results. Results from nine randomized, controlled, trials (RCTs),1, 2, 3, 4, 5, 6, 7, 8, 9 including the one that has been just published (e-pub ahead of print) by Dizdar et al.9 and meta-analyses10, 11, 12 comparing animal-derived surfactants, namely, poractant alfa (
R, Ramanathan   +3 more
openaire   +2 more sources

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