Arm’s length principle: Difference between revisions

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== 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]]
* [[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.


See also