Arm’s length principle: Difference between revisions
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imported>Doug Williamson (Remove brackets.) |
imported>Doug Williamson (Link with Related party page.) |
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* [[Legal implications of cash pooling structures]] | * [[Legal implications of cash pooling structures]] | ||
* [[Principal]] | * [[Principal]] | ||
* [[Related party]] | |||
Revision as of 12:09, 30 May 2015
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.
