Arm’s length principle: Difference between revisions
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imported>Doug Williamson (Linked to The Treasurers Handbook - Legal implications of cash pooling structures) |
imported>Doug Williamson m (Categorise.) |
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When a transaction between two related or affiliated parties is conducted | When a transaction between two related or affiliated parties is conducted and priced as if they were unrelated, so that there is no question of either: | ||
* A conflict of interest, or | |||
* Tax avoidance. | |||
== See also == | == See also == | ||
* [[Conflict of interest]] | |||
* [[Tax avoidance]] | * [[Tax avoidance]] | ||
* [[Transfer pricing]] | * [[Transfer pricing]] | ||
* [[Legal implications of cash pooling structures]] | * [[Legal implications of cash pooling structures]] | ||
* [[Principal]] | |||
* [[Related party]] | |||
[[Category:Accounting,_tax_and_regulation]] | |||
Latest revision as of 11:06, 28 February 2018
When a transaction between two related or affiliated parties is conducted and priced as if they were unrelated, so that there is no question of either:
- A conflict of interest, or
- Tax avoidance.
