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 (Link with Principal page and make anti-tax avoidance dimension more prominent.) |
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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 | 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. | |||
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* [[Transfer pricing]] | * [[Transfer pricing]] | ||
* [[Legal implications of cash pooling structures]] | * [[Legal implications of cash pooling structures]] | ||
* [[Principal]] | |||
Revision as of 13:38, 14 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 either:
- A conflict of interest, or
- Tax avoidance.
