Recent studies have shown that adding a short extension to a long-only tax exempt equity portfolio leads to a more efficient portfolio. In this work, we show that these extended mandates are even more effective for investors subject to taxes. Not only is the portfolio more efficiently positioned from a pretax perspective, but it offers significant after-tax benefits from increased loss harvesti...

The article explores problematic issues of a regulatory and legal nature related to the imposition martial law in Ukraine, which relate taxation ensuring revenues budgets all levels, particular, introduction changes administration value added tax, their regulation compliance from point view with realities today needs taxpayers. study was carried out based on general scientific special methods c...