But that’s exactly the loophole: you can borrow for very cheap against this notional equity without incurring a cent in taxes (since divodends are never paid out)
https://www.secform4.com/insider-trading/1043298.htm
But that’s exactly the loophole: you can borrow for very cheap against this notional equity without incurring a cent in taxes (since divodends are never paid out)