«AT ARM'S LENGTH»に関連する英語の本
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It is a question of fact whether persons not related to each other are dealing with
each other at arm's length. The CRA sets out in an Interpretation Bulletin the
following criteria, which have generally been used by the courts to determine ...
2
Arm’s
Length Transaction Structures
Introduction 24.1.1. The issue At arm's length, an independent enterprise will be
able to purchase almost any property or service which is technically, physically
and legally possible to provide if it is willing (and able) to pay the price requested
...
3
From arm's
length to hands-on: the formative years of ...
This is a pioneer study, a worthy sequel to Hodgetts' 1956 volume, Pioneer Public Service. 'As always, Hodgetts writes with clarity and even wit. ... The book reflects the authors' absolute mastery of the primary documents.
4
Australian Master Superannuation Guide 2010/11
In determining whether the quantum of income derived from a scheme is greater
than might have been expected to have been derived had the parties been
dealing at arm's length, the Commissioner will take into account all relevant
matters, ...
Cch, James Leow, Shirley Murphy, 2009
5
Dispute Settlement Reports 2005
There is no dispute between the parties that for a transaction to be eligible for
consideration in Commerce's pass-through analysis, the DSB determined that the
transaction must be between unrelated parties and be at arm's length.11 Canada
...
World Trade Organization, 2007
6
Australian Master Tax Guide 2012
Non-arm's length income ○ ordinary or statutory income derived from a scheme
where the parties are not dealing with each other at arm's length and the amount
is greater than what it would have been had the parties been dealing at arm's ...
CCH Australia Staff, Cch, 2012
7
Transfer Pricing and the Arm's
Length Principle in ...
mark,331 Germany,332 Norway,333 and the United Kingdom,334 services
should generally becharged at arm's length prices. At the other end of
thespectrum, accordingto the tax authorities of Australia,335 Canada,336 the
Netherlands,337 ...
8
International and Comparative Taxation: Essays in Honour of ...
... the closest approach to the operation of the open market.31 Treasury
Regulation 86, Article 45-1 (b): The standard to be applied in every case is that of
an uncontrolled taxpayer dealing at arm's length with another uncontrolled
taxpayer.
Klaus Vogel, Cornelis Raad, Paul Kirchhof, 2002
9
Australian Master Tax Guide 2011
ordinary or statutory income derived from a scheme where the parties are not
dealing with each other at arm's length and the amount is greater than what it
would have been had parties been dealing at arm's length in relation to the
scheme ...
CCH Australia, Limited, 2011
10
The Canada Income Tax Act: Enforcement, Collection, ...
It is therefore a question of fact whether they were dealing at arm's length. [30]
Likewise, in the case at bar, the parties were not related3 and whether they were
dealing at arm's length is a question of fact. [31] At paragraph 62, Rothstein, J.
said ...
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Kilkenny keep Galway at arm's length to take 70th Leinster title
Kilkenny 1-25 Galway 2-15. Having perhaps braced themselves for the worst, in the light of Galway's improved form, Kilkenny eventually ... «Irish Times, 7月 15»
Florent Manaudou 21.61 Keeps Cesar Cielo At Arm's Length As …
Florent Manaudou came close to his season best and world-ranks topper 21.57 with a gauntlet-throwing 21.61 50m freestyle win over Cesar ... «SwimVortex.com, 7月 15»
The army loyal to Iran's Supreme Leader is pumped for a nuclear deal
And that might, for instance, allow the Western oil firms that Iran wants to lure back to do business at arm's length with Khatam al-Anbia, which ... «Business Insider, 7月 15»
New coach as Crows put on game face
The familiar bark of a full training session could be heard from within Football Park, though prying eyes and cameras were kept at arm's length. «The West Australian, 7月 15»
Capital Journal Daybreak: Sanders Outpaces O'Malley as Clinton …
... recognizing that “keeping the press at arm's length has damaged her campaign.” Clinton insiders, he writes, are “worried that some reporters, ... «Wall Street Journal, 7月 15»
Mechatronic arm exoskeleton to train new soldiers to reach shooting …
The problem he wants to correct is the same as the familiar effect, which happens when someone aims a laser pointer at arm's length toward a ... «Phys.Org, 7月 15»
Hurling qualifier double-header Saturday evening in Thurles
Kilkenny keep Galway at arm's length to take 70th Leinster title · Kilkenny's TJ Reid scores a goal in the Leinster Hurling Senior Championship ... «Irish Times, 7月 15»
Can You Protect Your Home – and Your Sanity - Against Robo Calls?
... ways to keep annoying telemarketers at arm's length. "There really is no pro-active way to protect your home from robocalls," says Larry Peck, ... «TheStreet.com, 7月 15»
Clinton puts squeeze on Dems campaign cash
After an internal debate and realization that keeping her at arm's length from the press has damaged her campaign, “…a consensus has formed ... «Fox News, 7月 15»
Cork to face Clare in All-Ireland second round qualifier
Kilkenny keep Galway at arm's length to take 70th Leinster title · Kilkenny's TJ Reid scores a goal in the Leinster Hurling Senior Championship ... «Irish Times, 7月 15»
