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"Arm's length principle" nghĩa là gì?
01 Feb, 2020
'Arm's length principle' (nguyên tắc cách một cánh tay) nghĩa là điều kiện hay thực tế rằng các bên trong một giao dịch là độc lập và cân bằng với nhau (the condition or the fact that the parties to a transaction are independent and on an equal footing).
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A transaction is generally described as being on an arm’s length basis when a buyer and a seller act independently and have no relationship with each other. The concept is used to ensure both parties in the deal are acting in their own interest and are not subject to any pressure from the other party.
The EC said that Amazon’s advance pricing arrangement does not appear to adhere to the arm’s-length principle, which says that transactions between related entities should not differ from those between independent companies. The arrangement may allow Amazon to exaggerate (thổi phồng, nói quá) royalties (tiền nhuận bút, tiền thuê mỏ) paid from one subsidiary to another and shift profits to an untaxed entity in Luxembourg, reducing the taxes paid to the country.
An array of entities unrelated to each other by history or values (except at arm’s length), and defining themselves essentially by the limit of their capabilities, is likely to generate conflict, not order.
Phạm Hạnh
Bài trước: "In time" nghĩa là gì?
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