Pivot on datetime with matching multiple column

Give this a try,tested on my machine

First make sure GROUP_CONCAT has plenty of space:

SET SESSION group_concat_max_len = 1000000;

SET @sql = NULL;
SELECT
GROUP_CONCAT(DISTINCT
    CONCAT(
      'COUNT(DISTINCT CASE WHEN buyer_country= ''',
      buyer_country,
      ''' THEN transactions.buyer_id END) AS ',
      buyer_country
    )
   )INTO @sql
FROM  transactions 
LEFT JOIN buyers on transactions.buyer_id=buyers.buyer_id;


SET @sql=CONCAT('SELECT transactions.seller_country,',@sql,' FROM  transactions 
LEFT JOIN buyers on transactions.buyer_id=buyers.buyer_id GROUP BY transactions.seller_country');



PREPARE stmt FROM @sql;
EXECUTE stmt;
DEALLOCATE PREPARE stmt;

Link

Edit

ALTER TABLE transactions ADD key trans_idx (buyer_id)
ALTER TABLE buyers ADD key buyers_idx (buyer_id)

Working from Aaron Bertrand's Script to create dynamic PIVOT queries in SQL Server and with a sample data set defined thus:

if object_id('#ObtainedMarkEntry') is not null drop table #ObtainedMarkEntry;
create table #ObtainedMarkEntry(
    StudentID       int not null, 
    SubjectID       int not null, 
    ObtainedMarks       int not null
);
insert #ObtainedMarkEntry(StudentID, SubjectID, ObtainedMarks)
values
        (1,100,90) ,(1,101,70)
       ,(2,100,65) ,(2,300,55)
;

then this SQL:

declare @columnsSrc nvarchar(max) = N'' 
       ,@columnsDst nvarchar(max) = N'' 
       ,@sql        nvarchar(max)
       ,@KeyColumns nvarchar(max) = N'StudentID'
       ,@compatibility int = (
            select top 1 compatibility_level from sys.databases
            where name = db_name()
            order by Name
       );
declare @GroupBy nvarchar(max) = 
--case when @compatibility <= 90 
--   then case when len(@KeyColumns)=0 then '' else 'group by ' + @KeyColumns + ' with rollup' end
--   else case when len(@KeyColumns)=0 then '' else 'group by rollup (' + @KeyColumns + ')'    end
--end
case when len(@KeyColumns)=0 then '' else 'group by ' + @KeyColumns end

;

select  
    @columnsSrc += nchar(10) + N',' + quotename(SubjectID)
   ,@columnsDst += nchar(10) + N',sum(isnull(' + quotename(SubjectID) + N',0)) as ' 
                                               + quotename(SubjectID)
  from (
      select SubjectID
      from #ObtainedMarkEntry
      group by SubjectID
  ) as x
  order by x.SubjectID
;

set @sql = N'
select ' + 
  case when len(@KeyColumns)=0 then '' else @KeyColumns + ',' end +
  STUFF(@columnsDst, 1, 2, '') + '
from (
  select' + nchar(10) + 
    case when len(@KeyColumns)=0 then '' else @KeyColumns + ',' end +
'      SubjectID, ObtainedMarks
   from #ObtainedMarkEntry
) as j
pivot (
  sum(ObtainedMarks) for SubjectID in ('
  + stuff(replace(@columnsSrc, ',p.[', ',['), 2, 1, '')
  + ')
) as p' + nchar(10) +
@GroupBy +
';'
;

--print @sql;
exec sp_executesql @sql;
go

yields as desired:

StudentID   100         101         300
----------- ----------- ----------- -----------
1           90          70          0
2           65          0           55