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Published: 03 September 2020

400 Pages


ISBN: 9780198859673

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Banking on Failure

Cum-Ex and Why and How Banks Game the System

Richard S Collier

  • Includes a detailed description of cum-ex trade - the biggest tax fraud of its type in Europe
  • A never-before-seen explanation of the step-by-step evolution of a complex tax-driven structured financial product
  • Addresses the root causes of why banks are driven to create highly complex structured tax products
  • Contributes to the understanding of banks and their roles in exploiting tax systems

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