Medi Assist Healthcare IPO

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Taxes

Sham transaction

A tax strategy often utilized by companies, a transaction without substance lacks any real economic or business purpose and is designed solely for the purpose of minimizing tax liability. This type of transaction is not recognized by the tax authorities and is therefore disregarded for tax purposes. In other words, it holds no true value or meaning beyond its tax implications. This concept is important to understand in the world of finance, as it can greatly impact a company's overall tax strategy and financial standing.
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A comprehensive resource containing definitions and explanations of terms, concepts, and jargon used
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Investments that provide regular, fixed payments, such as bonds and treasury bills.
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