Arm’s length principle: Difference between revisions
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imported>Administrator (CSV import) |
imported>Doug Williamson (Linked to The Treasurers Handbook - Legal implications of cash pooling structures) |
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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 a conflict of interest (or of tax avoidance). | 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 a conflict of interest (or of tax avoidance). | ||
== See also == | == See also == | ||
* [[Tax avoidance]] | * [[Tax avoidance]] | ||
* [[Transfer pricing]] | * [[Transfer pricing]] | ||
* [[Legal implications of cash pooling structures]] | |||
Revision as of 11:18, 1 December 2014
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 a conflict of interest (or of tax avoidance).
