A transaction where a sum borrowed for one country is secured by a deposit of the same company (internal financing) or its stakeholder (external financing) at the same or two different operating companies of the lending financial institution (which may have different legal consequences under taxation law), motivated by hedging against currency fluctuations, restrictive banking regulations in the target country, tax avoidance or money laundering etc.

In judicial practice, back-to-back life sentences, also called consecutive life sentences,Georgia State Board of Pardons and Paroles Guidelines Life

(telecommunications) The direct connection of the output of one telecommunications device to the input of another.

Back-to-back filming is the practice of shooting two or more films as one production, thus reducing costs and time.

Back-to-backs are a form of terraced houses in the United Kingdom, built from the late 18th century through to the early 20th century in various forms.

A back-to-back user agent is a logical network element in Session Initiation Protocol applications.,