BLM82040 - Sale of lessor companies and similar arrangements: anti-avoidance: meaning of 바카라 사이트˜arrangements바카라 사이트™

Section 435 CTA2010

The meaning of 바카라 사이트˜arrangements바카라 사이트™ is widely drawn to encompass 바카라 사이트˜any agreement, understanding, scheme, transaction or series of transactions바카라 사이트™. The arrangements do not have to be legally enforceable and the company that obtains the tax advantage does not have to be a party to the arrangement.