Arms Length Quick Tax Web Arms length transaction

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Arm’s Length 親密さを排除できる距離 (用語集;Quick. Tax. Web より) • Arm’s length transaction; 個々の利益のために行動する人々の間での取引 a transaction between

Arm’s Length 親密さを排除できる距離 (用語集;Quick. Tax. Web より) • Arm’s length transaction; 個々の利益のために行動する人々の間での取引 a transaction between persons in which each acts in their own self-interest. • Non-Arm’s length transaction; “関係性” 例えば、一つの家族、血縁や結婚や(法的 または事実上の)養子縁組で繋がった人々の様な関係 性 をもった人々の間で行われる取引 Non-arm's length transactions include transactions between people who are related, such as members of a family, or anyone connected by blood relationship, marriage, or adoption (legal or in fact). 5