transaction — trans·ac·tion /tran zak shən, sak / n 1: something transacted; esp: an exchange or transfer of goods, services, or funds 2 a: an act, process, or instance of transacting b: an action or activity involving two parties or things that reciprocally… … Law dictionary
Sham marriage — A sham marriage is a union (marriage) motivated not so much by love but instead by a desire for political advantage or personal convenience. Examples of the former include many royal marriages, one of the most famous being the marriage between… … Wikipedia
sham — A business transaction, such as a limited partnership, that is entered into for the sake of avoiding tax. Bloomberg Financial Dictionary … Financial and business terms
sham — False dealings. In taxation, a transaction without substance that will be disregarded for tax purposes. See also dummy … Black's law dictionary
Tax shelter — Tax shelters are any method of reducing taxable income resulting in a reduction of the payments to tax collecting entities, including state and federal governments. The methodology can vary depending on local and international tax laws.In North… … Wikipedia
Air America-Gloria Wise loan controversy — In July 2005, the [http://www.gothamgazette.com/community/12/news Bronx News ] reported Gloria Wise Boys and Girls Clubs of Co op City loaned $480,000 to Progress Media, then owner of Air America Radio. The Gloria Wise group claims to be a non… … Wikipedia
Marleasing SA v La Comercial Internacional de Alimentacion SA — European Court of Justice Submitted 3 April, 1989 Decided 13 November 1990, Full c … Wikipedia
Мнимая сделка — сделка, не влекущая за собой юридических последствий и совершающаяся в основном с целью скрытия имущества от взыскания кредитором. Основным признаком мнимой сделки является отсутствие у ее участников намерения создать соответствующие заключенному … Финансовый словарь
Mullens v Federal Commissioner of Taxation — Court High Court of Australia Full case name Mullens v Federal Commissioner of Taxation … Wikipedia
Piercing the corporate veil — or lifting the corporate veil is a legal decision to treat the rights or duties of a corporation as the rights or liabilities of its shareholders or directors. Usually a corporation is treated as a separate legal person, which is solely… … Wikipedia
