entered into a transaction 中文意思是什麼
entered into a transaction
解釋
訂立任何交易- entered : 進入的
- into :
- a : an 用在以母音音素開始的詞前〉 indefinite art 1 〈普通可數名詞第一次提到時，冠以不定冠詞主要表示類...
- transaction : n 1 辦理，處理；交易；業務，事務。2 【法律】和解。3 〈pl 〉（學會等的）會議記錄；學報。4 【心理學...
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Section 61a of the i. r. o. applies to any transaction entered into after 13 march 1986 for the sole or dominant purpose of enabling a person to obtain a tax benefit. where it applies the section provides for an assessment to be made as if the transaction had not been entered into or carried out or in such other manner as the assistant commissioner considers appropriate to counteract the tax benefit which would otherwise be obtained
根據《稅務條例》第61a條，任何在1986年3月13日之後達成的交易，如該項交易的唯一或主要目的，是使有關人士能夠獲得稅項利益，則助理局長須評定該有關人士的稅項，猶如該項交易並未曾訂立或實行一樣；或以助理局長認為適合的其他方式評定，用以消弭從該項交易中所獲得的稅項利益。
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