| Allg. |
группы транзакций (Yeldar Azanbayev); совокупность сделок (Transactions that are linked as part of a single arrangement; Transactions that are linked as part of a series of transactions. An avoidance transaction is defined in subsection 245(3) as a single transaction or one that is a part of a series of transactions where the single transaction or ... In general, this is a transaction that results in a "tax benefit"–either by itself or as part of a series of transactions–unless the transaction may reasonably be ... Alexander Demidov) |
