ECONOMICS
- ar neamhthuilleamaí Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- zu marktüblichen Bedingungen | zwischen unabhängigen Kontrahenten zustandekommend
- de
- Comment "CONTEXT: Steuerrecht, Unternehmensbesteuerung;XREF: s. ""Fremdvergleichsgrundsatz"" (A093852), ""Fremdvergleichspreis"" (A093851), A211155 (Geschäft unter unabhängigen Dritten);UPDATED: RSZ 09/01/2002"
- at arm's length
- en
- Definition in accordance with market values, disregarding any connection such as common ownership of the companies involved. Thus, while the phrase may be applied to independent business entities, it is more likely to be used with reference to those within the same group where they do not take advantage of being part of the same group and thus act 'at arm's length'. Reference ---