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arm's length
(redirected from Arm's length principle)

    Also found in: Legal, Wikipedia 0.10 sec.

arm's length

In business, transaction between two financially unconnected parties where both are acting in their own interests. In an arm's length transaction the deal will be made at current market prices. In the case of related parties, such as companies within the same group, there is provision in UK accounting practice for the parties to disclose their relationship. This is partly to give notice to any third parties that may wish to scrutinize the deal to ensure it was conducted at arm's length.



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? Mentioned in ? References in periodicals archive
 
For example, as indicated in Chapter I of these Guidelines, the application of the arm's length principle would take into account, inter alia, the contractual terms and economic circumstances particular to the CCA, e.
Sharing intellectual property with affiliates in China: status of ... by Tseng, Steven / Tax Executive
As the arm's length principle underlies the transfer pricing regulations of most tax jurisdictions, global documentation provides a consistent and effective solution that can be efficiently prepared.
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The discussion draft proposes to adopt the "functionally separate entity" approach as the authorized OECD approach because it is "simpler, more administrable, and more consistent with the understanding of the arm's length principle.
Profits, preparations, and perennial efforts: TEI comments on OECD ... by Tax Executive
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