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- Title
Steuermotivierte Wertpapiergeschäfte als handelsgestützte Marktmanipulation.
- Authors
Florstedt, Tim
- Abstract
The article "Tax-motivated securities transactions as trade-based market manipulation" discusses whether tax-motivated stock transactions around dividend payment dates can be considered market manipulation. It examines whether the use of trading facilities on German stock exchanges for tax avoidance and evasion leads to distorted stock or derivative prices. The control of such stock transactions is considered important in order to effectively prevent tax arbitrage. It also addresses price manipulation in securities lending in connection with stock trading around dividend payment dates. It emphasizes that such transactions will continue to occur in the capital market.
- Subjects
CAPITAL market; STOCKS (Finance); MARKET manipulation; PRICES of securities; STOCK transfer; SECURITIES trading; SECURITIES lending; ARBITRAGE
- Publication
Zeitschrift für Bankrecht und Bankwirtschaft, 2023, Vol 35, Issue 2, p84
- ISSN
0936-2800
- Publication type
Article
- DOI
10.15375/zbb-2023-0204