Cum-Ex im Lichte des Börsen- und Wertpapierhandelsrechts
Steuerlich motivierte Wertpapiergeschäfte als verbotene Marktmanipulation?
'Cum/Ex in light of stock exchange and securities trading law. Tax-motivated securities transactions as prohibited market manipulation?': The thesis contributes to the debate on cum/ex and cum/cum transactions, which has so far been dominated by tax law and criminal tax law. Specifically, the thesis focusses on how tax-motivated securities transactions, particularly in the form of cum/ex and cum/cum, should be classified in terms of market manipulation prohibitions and what the consequences are in terms of legal responsibility of stock exchange supervision and securities supervision.
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