EXEMPT TRANSACTION

A type of securities transaction where a business does not need to file registrations with any regulatory bodies, provided the number of securities involved is relatively minor compared to the scope of the issuer's operations and that no new securities are being issued.

Exempt transactions cut down the amount of paperwork needed for relatively minor transactions. For example, it would be a big hassle to perform a filing with the SEC every time a non-executive employee wanted to sell back some of the company's common shares he or she purchased as part of an employee stock purchase plan.

1) оборудка (комерційна операція), звільнена від оподаткування 2) звільняти оборудку (комерційну операцію) від оподаткування

освобождать сделку от налогообложения