Русско-англо-русский юридический словарь

Cross-border transactions represent significant opportunities for economic gain and increased shareholder or investor value. Such gains are frequently enhanced by cost savings from rationalizing operations, administration, investment and other areas. However, cross-border transactions can generate additional taxes that may erode the benefits derived through operational efficiencies if proper planning is not employed. (ey.com)

Almost £19bn of potential tax underpayments by large businesses are being scrutinised by HM Revenue & Customs, which considers cross-border transactions to be the biggest source of inaccuracies. (The Financial Times)