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Netherlands - New Rules on Dividend Claims Regarding Cum-Ex Trades and Late Settlements

Country:
Netherlands
Author:
M.J. Peters
Issue:
Derivatives & Financial Instruments, 2010 (Volume 12), No 3
Published:
20 May 2010
After 20 years of different unsuccessful initiatives to resolve the problems surrounding cum-ex trades, there is finally a new regulation that seems to work for both the tax authorities and market parties. This article considers the new Dutch rules on cum-ex trades, late settlement and dividend claims.
 
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