arm's length principle
英 [ɑːmz leŋθ ˈprɪnsəpl]
美 [ɑrmz leŋθ ˈprɪnsəpl]
网络 独立交易原则; 距离原则; 正常交易原则; 公平交易原则
双语例句
- On Application of the Arm's Length Principle in the Transfer Pricing Taxation System
论正常交易原则在转让定价税制中的运用 - Arm's length principle Like an ordinary foreign exchange deal.
公平交易原则，公平计价原则同正常的外汇交易一样。 - The Arm's length principle is not an effective method of regulating thin capitalization.
正常交易原则及其方法并非管制资本弱化行为的有效方法。 - When designing the tax rules regulating thin capitalization in the Fixed Ratio Approach, China should take her practical situations into consideration, making them as close as possible to the Arm's length principle on the one hand, and ensuring their flexibility on the other hand.
在采用固定比例法设计中国的资本弱化税制时，应结合中国的国情实际，一方面要尽可能地使其接近正常交易原则，另一方面也要确保该方法的灵活性。