Taxology

New Dutch dividend stripping measures introduced 20 SEPTEMBER, 2023 | TAX NEWS On September 19, the Dutch government presented its 2024 Budget Plan. The plan introduces new measures against dividend stripping. Dividend stripping There are two categories of transactions that are considered to be dividend stripping: so called cum ex and cum cum transactions. I

Cum/ex transactions explained 31 August, 2022  | TAX NEWS On August 31st, 2022, the Financial Times reported that JPMorgan’s Frankfurt’s office was raided by German prosecutors as part of a probe  into the multibillion dollar cum/ex scandal. After Barclays, Bank of America, and MorganStanley, JPMorgan is the fourth bank to be raided by the Germ