1. A business or financial transaction that has been arranged or decided upon in advance, typically according to a predetermined agreement or schedule
The merger was a pre-planned transaction that had been negotiated for months.
A fusão foi uma transação pré-planejada que havia sido negociada há meses.
2. In tax and legal contexts, a transaction structured in advance to achieve specific financial or tax outcomes
The tax authorities questioned whether the pre-planned transaction was designed primarily to avoid taxes.
As autoridades fiscais questionaram se a transação pré-planejada foi projetada principalmente para evitar impostos.