Artice 9 provides that taxation authorities of both sides may make transfer pricing adjustments in cases where the transactions between assocaiated enterprises have not enter into on an arm's length basis.
這裡的arm's length 係點解?
只係需要淺白易明的中文解釋就得~
arm's length 點解?
2008-06-29 10:47 pm
回答 (3)
2008-06-30 11:11 pm
✔ 最佳答案
這裡的arm's length 係點解?It has 2 meanings:
1) into a mutually agreed basis.
2) into a reasonable and fair basis.
Word to word explanation of arm's length: (not correct for above sentences)
1) tailor made (度身訂做)
2) Standards (標準,準則)
參考: self
2008-06-29 11:39 pm
arm's length basis 是來形容交易的兩方在獨立利益的情況下.
收錄日期: 2021-04-15 23:56:28
原文連結 [永久失效]:
https://hk.answers.yahoo.com/question/index?qid=20080629000051KK01316