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   Dividend Stripping
   















 

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Dividend Stripping

A misnamed reference to the process by which German investors have taken maximum advantage of the favorable tax treatment of German corporate dividends received by domestic investors. Roughly comparable to dividend capture in the United States, except that most German investors enjoy favorable dividend tax treatment, not just corporations as in the United States. Also called Dividend Washing. See also Dividend Capture Program.

Glossary * D