TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
arm's length principle [2 records]
Record 1 - internal organization data 2021-04-07
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- arm's-length principle
1, record 1, English, arm%27s%2Dlength%20principle
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- arm's length principle 2, record 1, English, arm%27s%20length%20principle
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
For tax purposes, the arm's length principle means that the terms and conditions should be identical whether you are dealing with parties at arm's length or not. For example, transactions between a parent company and its related parties are subject to transfer pricing rules. Applying the arm's length principle is generally based on a comparison of the prices, or profit margins, that non-arm's length parties use or obtain, with those of arm's length parties engaged in similar transactions. 3, record 1, English, - arm%27s%2Dlength%20principle
Record number: 1, Textual support number: 1 OBS
arm's length principle: term extracted from the "Glossaire de l'économie" and reproduced with permission of the Organisation for Economic Co-operation and Development. 4, record 1, English, - arm%27s%2Dlength%20principle
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- principe de pleine concurrence
1, record 1, French, principe%20de%20pleine%20concurrence
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Pour les fins de l'impôt, le principe de pleine concurrence signifie que les modalités doivent être identiques à celles que vous établiriez si vous faisiez des transactions avec des parties indépendantes. Par exemple, les opérations effectuées entre une société mère et ses parties liées sont assujetties aux règles sur le prix de transfert. L'application du principe de pleine concurrence repose généralement sur une comparaison des prix ou des marges bénéficiaires qu'utilisent ou obtiennent les parties avec lien de dépendance avec ceux des parties sans lien de dépendance qui participent à des opérations semblables. 2, record 1, French, - principe%20de%20pleine%20concurrence
Record number: 1, Textual support number: 1 OBS
principe de pleine concurrence : terme extrait du «Glossaire de l'économie» et reproduit avec l'autorisation de l'Organisation de coopération et de développement économiques. 3, record 1, French, - principe%20de%20pleine%20concurrence
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Sistema tributario
Record 1, Main entry term, Spanish
- principio del trato entre iguales
1, record 1, Spanish, principio%20del%20trato%20entre%20iguales
masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- principio del trato entre compañías independientes 1, record 1, Spanish, principio%20del%20trato%20entre%20compa%C3%B1%C3%ADas%20independientes
masculine noun
Record 1, Textual support, Spanish
Record 2 - internal organization data 1985-02-18
Record 2, English
Record 2, Subject field(s)
- Public Administration (General)
- Management Theory
Record 2, Main entry term, English
- arms length principle 1, record 2, English, arms%20length%20principle
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
The arms length principle is clearly intended to prevent the imposition of government policy on the academic community. 1, record 2, English, - arms%20length%20principle
Record 2, French
Record 2, Domaine(s)
- Administration publique (Généralités)
- Théories de la gestion
Record 2, Main entry term, French
- principe d'autonomie
1, record 2, French, principe%20d%27autonomie
masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record 2, Spanish
Record 2, Textual support, Spanish
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