tax-free acquisition

tax-free acquisition
фин., упр. приобретение, не облагаемое налогом* (слияние, поглощение или консолидация компаний, при которых налогооблагаемая база покупателя на каждый переходящий к нему в собственность актив равна налогооблагаемой базе продавца и каждый продавец, получающий в собственность только акции, не должен платить налог на прирост капитала до момента продажи этих акций)
See:

Англо-русский экономический словарь.

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