(16) Hübriidülekanne on igasugune tehing finantsinstrumendi üleandmiseks, kui selle üleandmise tulemusena käsitatakse finantsinstrumendilt saadud tulu maksustamise eesmärgil samal ajal rohkem kui ühe tehingupoole tuluna., (16) Hybrid transfer is any transaction to transfer a financial instrument where the return derived from the financial instrument as a result of the transfer is treated for tax purposes as return derived simultaneously by more than one of the parties to that transaction., defineeritakse kõikide Eesti õigusaktide ulatuses, defined within the scope of all Estonian legal instruments