(19) Maksuskeem on tehing või tehingute ahel, mille eelduseks on maksustamise ebakõla esinemine või mis on kujundatud maksustamise ebakõla tekitamiseks. Nimetatud tingimustele vastavat tehingut või tehingute ahelat ei käsitata maksuskeemina, kui on mõistlik eeldada, et tehingute osalised ei pidanud ebakõlast teadlikud olema ega saanud osa maksustamise ebakõlast tulenevast maksusoodustusest., (19) Tax scheme is a transaction or a series of transactions a prerequisite for which is the occurrence of a mismatch in tax outcomes or which has been designed to produce a mismatch in tax outcomes. A transaction or a series of transactions, which is in compliance with the aforementioned conditions, is not treated as a tax scheme if the parties to the transactions could not reasonably have been expected to be aware of the mismatch outcome and did not share in the tax relief resulting from the mismatch in tax outcomes., defineeritakse kõikide Eesti õigusaktide ulatuses, defined within the scope of all Estonian legal instruments