Germany - Regulatory and Tax Aspects of Short Selling
- M. Krause; B. Weiser
- Derivatives & Financial Instruments, 2011 (Volume 13), No 2
- 7 March 2011
Various aspects of short selling have attracted much attention in the recent years, especially merger and acquisition strategies and tax effects. This article briefly summarizes the historical development, and looks at the most recent regulatory and tax aspects of short selling.