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to phrases
sham transactionstresses
busin. фиктивная сделка (an accurate translation. "Sham" means something that is not what it purports to be, which aligns with the meaning of "фиктивная сделка.")
econ. мнимая сделка (dimock)
law фиктивная операция; притворная сделка
tax. недобросовестная операция (dimock)
sham transaction: 1 phrase in 1 subject
Law1