RT Book
T1 Banking on failure: cum-ex and why and how banks game the system
A1 Collier, Richard S.
LA English
PP Oxford, United Kingdom
PB Oxford University Press
YR 2020
ED First edition
UL https://krimdok.uni-tuebingen.de/Record/1703418395
AB "Banks seem all too often involved in cases of misconduct, particularly involving the exploitation of tax systems. 'Banking on Failure' explains why and how banks "game the system", accounting for these misconduct cases and analysing the wider implications for financial markets and tax systems.0'Banking on Failure: Cum-Ex and Why and How Banks Game the System' explains why banks design and use structured products to exploit tax systems. It describes one of the biggest and most complex cases - the "cum-ex" scandal - in which hundreds of banks and funds from across the globe participated in the raid on the public exchequers of a number of countries, with losses in the tens of billions of euros. The book then draws on the significance of this case study, and what this tells us about modern banks and their interactions with tax systems. 'Banking on Failure' demonstrates why the exploitation of tax systems by banks is an inevitable feature of the financial markets landscape, and suggests possible responses."
NO Literaturverzeichnis: Seite 343-359
NO Hier auch später erschienene, unveränderte Nachdrucke
CN HB1-130
SN 0198859678
SN 9780198859673
K1 Bankgeschäft
K1 Steuerstrafrecht
K1 Steuermoral
K1 Bank
K1 Steuersystem
K1 Dividende
K1 Deutschland
K1 EU-Staaten
K1 Kreditmarkt
K1 Wertpapierhandelssystem
K1 Steuerumgehung
K1 Bibliografie
K1 Europäische Union : Mitgliedsstaaten : Bank : Dividendenstripping