The transacting parties can engage in bilateral tax planning when a transaction occurs in a:

Name: The transacting parties can engage in bilateral tax planning when a transaction occurs in a:
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Question

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Bilateral tax planning occurs between transacting parties in a private market, where negotiations and agreements take place directly between parties outside of a formal public exchange. The other options are not conducive to bilateral tax planning as they involve public exchange or secondary market transactions.

The Transacting Parties Can Engage in Bilateral Tax Planning When