Gaois

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  1. ECONOMICS

    #604242

    IATE #759793
    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 ---
    dans des conditions de pleine concurrence
    fr