The Resource An elephant or a letter box?

An elephant or a letter box?

Label
An elephant or a letter box?
Title
An elephant or a letter box?
Creator
Subject
Language
eng
Summary
This article explains the definition of an arm's length transaction, including a working legal definition, the UK tax authorities guidance and examples, the difference between "arm's length" and "market value", whether an actual or hypothetical open market is necessary, connected persons and international aspects
Citation source
In: Taxation. - Croydon. - Vol. 159 (2007),
http://library.link/vocab/creatorName
Harris, D.R
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • arm's length principle
  • fair market value
Label
An elephant or a letter box?
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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