UN term 正常交易价格 Chapter 5 of the Practical Manual presented different methods used to determine an arm’s length price and discussed the strengths and weaknesses of each. 实用手册第五章提出了用来确定正常交易价格的不同方法,并讨论了每种方法的优缺点。 UN term 显示算法生成的翻译 将...
大概意思是说，Arm's length price，是指自愿买方和自愿卖方在没有利益关联的情况下自由达成的交易价格...
The ALP is also used to determine the appropriate transfer pricing method to use for a specific transaction. There are several transfer pricing methods that can be used, such as the comparable uncontrolled price method, the resale price method, the cost plus method, and others. The appropriate ...
This is reflected in a one of main TP methods – the comparable uncontrolled price method. This method compares a controlled transaction to similar uncontrolled transactions to provide a direct estimate of the price that would be quoted in an open market. To deliver reliable estimates, it ...
Provides information on the methodology for an arm's-length price included in the Japan-U.S. treaty. Rules on the transfer-pricing examinations of business enterprises; Approaches in the calculation of arm's length price; Transactional net margin method based on the resale price.Takisaki...
aThe resale price method (“RPM”) in a modified version has been selected as the most appropriate method to determine an arm’s length transfer price for identified distribution activities performed by Seves companies. 转卖价格方法(“RPM”)在一个修改过的版本被选择了,确定胳膊的长度调动价格的最适...
Tax officials judge whether a multinational's transfer price is consistent with the arm's-length standard, the price at which two independent firms would c... Thomas,A.,GresikPetter,... - 《International Tax & Public Finance》 被引量: 62发表: 2008年 ...
aApproaches to identifying arm’s length prices or results without reliance on direct comparables, including guidance or assistance in making use of proxies for arm’s length outcomes, the profit split method, value chain analysis, and safe harbours, an evaluation of the impact, effectiveness and...
Price Method (CUP method), theResale Price Method, and theCost-Plus Methodwhile the transactional profit methods are theTransactional Net Margin Method (TNMM)and theTransactional Profit Split Method.By the permission of the Commissioner-General, any other method can be used if it gives a better ...
Related to Arm's Length Transaction:Arm's length price ThesaurusAntonymsRelated WordsSynonymsLegend: Switch tonew thesaurus Noun1. arm's length- a distance sufficient to exclude intimacy distance,length- size of the gap between two places; "the distance from New York to Chicago"; "he determined...