TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

ARMS-LENGTH PRICE [1 record]

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Record 1 2021-04-07

English

Subject field(s)
  • Taxation

French

Domaine(s)
  • Fiscalité
CONT

Aux fins de l'établissement du prix de transfert, l'ARC [Agence du revenu du Canada] a le droit de contester l'importance de l'allocation contractuelle des risques indiquée entre les entreprises associées si elle n'est pas conforme à la réalité juridique ou au principe de pleine concurrence [...] l'objectif principal [...] devrait porter sur la méthode qui fournira la vision la plus évidente d'un comportement et d'un établissement de prix de pleine concurrence.

Spanish

Campo(s) temático(s)
  • Sistema tributario
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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

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