(17) Turutingimustel tehtav hübriidülekanne on igasugune hübriidülekanne, mille kaupleja teeb tavapärase tegevuse käigus ja mitte maksuskeemi osana.
defineeritakse kõikide Eesti õigusaktide ulatuses
(17) On-market hybrid transfer is any hybrid transfer that is entered into by a trader in the ordinary course of business, and not as part of a tax scheme.
defined within the scope of all Estonian legal instruments
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