TERMIUM Plus®

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

ARMS LENGTH PRINCIPLE [2 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2021-04-07

English

Subject field(s)
  • Taxation
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.

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.

French

Domaine(s)
  • Fiscalité
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.

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.

Spanish

Campo(s) temático(s)
  • Sistema tributario
Save record 1

Record 2 1985-02-18

English

Subject field(s)
  • Public Administration (General)
  • Management Theory
CONT

The arms length principle is clearly intended to prevent the imposition of government policy on the academic community.

French

Domaine(s)
  • Administration publique (Généralités)
  • Théories de la gestion

Spanish

Save record 2

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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