1. A business or financial transaction whose terms, conditions, or outcome have been agreed upon or established in advance before execution
The predetermined transaction was completed according to the contract signed six months earlier.
A transação predeterminada foi concluída de acordo com o contrato assinado seis meses antes.
2. In tax and regulatory contexts, a transaction structured in advance with a known or expected outcome to achieve specific financial or tax objectives
The IRS scrutinized the predetermined transaction for tax avoidance schemes.
A Receita Federal escrutinou a transação predeterminada por esquemas de evasão fiscal.