Peer Review Report on tax integrity and dividend arbitrage

Topic area:
Status: 10.02.2025 |
Current
Key words:
Tax, Anti-Money Laundering/Terrorist Financing
Initiative
Official name
Peer Review - Tax Integrity and Dividen Arbitrage Schemes
Type
Report
Level 3 / Other
Initiator
EBA
Submitted
06.02.2025
Doc. code
EBA/REP/2025/05
Summary
Status
Status

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Current version
Final version
06.02.2025
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
–
Level 2
–
Level 3 / Other
Action plan on dividend arbitrage trading schemes (“Cum-Ex/Cum-Cum”) (non-binding, EU)

Source: EBA, EBA/REP/2025/05, 2025