Im Rahmen des ULME Forschungssemesters referiert Moritz Scherleitner (Aalto University, Helsinki) zu dem Thema “Addressing Dividend Stripping Arrangements: A Discussion of Different Policy Options”.

Datum: 28.05.2026

Zeit: 16:15 Uhr

Wo: Helmholtzstrasse18, Raum 1.20

Hr. Scherleitner wird an diesem Nachmittag vor und nach dem Vortrag anwesend sein. Eine Begleitung zum Mittag- bzw. Abendessen ist möglich. Bei Interesse kontaktieren Sie bitte Fr. Sandra Ludwig (sandra.ludwig(at)uni-ulm.de)

Abstract:

Jurisdictions that seek to safeguard their dividend withholding tax base against traditional treaty-
shopping structures involving conduit companies should be equally concerned about dividend-stripping arrangements that eliminate source-state WHT through the use of derivatives. Nevertheless, a recent OECD study (2023) indicates that awareness of such practices remains limited. This contribution sets out to provide tax policymakers with guidance on how dividend stripping may be addressed, taking into account that jurisdictions differ both in the perceived urgency of the problem and in the administrative capacity they can devote to it. To this end, we first examine the extent to which existing anti-abuse rules (including GAAR-type provisions) are capable of countering dividend-stripping transactions. We then turn to targeted anti-abuse approaches and present our own proposal, the Equity Ownership Quotient.