Arms length prices definition

Arms length prices means prices determined in a manner consistent with the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, published by Organization for Economic Cooperation and Development.
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Examples of Arms length prices in a sentence

  • Arm's length prices for financial guarantees must be established.

Related to Arms length prices

  • Arm’s Length has the meaning that it has for purposes of the Income Tax Act (Canada);

  • Arms length transaction means a transaction between two related parties that is conducted as if they were unrelated, so that there is no conflict of interest.

  • Arm s length transaction” means a transaction between two related parties that is conducted as if they were unrelated, so that there is no conflict of interest.

  • Arms length Transaction”, means a transaction between two related parties that is conducted as if they were unrelated, so that there is no conflict of interest.

  • Length (L) means 96 per cent of the total length on a waterline at 85 per cent of the least moulded depth measured from the top of the keel, or the length from the foreside of the stem to the axis of the rudder stock on that waterline, if that be greater. In ships designed with a rake of keel the waterline on which this length is measured shall be parallel to the designed waterline. The length (L) shall be measured in metres.