Arm’s length principle: Difference between revisions
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imported>Doug Williamson (Link with Related party page.) |
imported>Doug Williamson (Add link.) |
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== See also == | == See also == | ||
* [[Conflict of interest]] | |||
* [[Tax avoidance]] | * [[Tax avoidance]] | ||
* [[Transfer pricing]] | * [[Transfer pricing]] | ||
Revision as of 14:39, 21 June 2016
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.
