The new lens is said to meet 75% of the wearers' visual needs within arm's length
Employees who are closely related to their employers are usually not dealing at arm's length
Moreover, intra-firm exports are a complement to arm's length
affiliate sales and hence likely to respond in the same way to cultural distance as such sales.
In international tax law, the arm's length
principle states that multinational enterprises should carry out controlled transactions at arm's length
prices, or prices which associated enterprises would have agreed to if they had made a comparable transaction on the open market rather than the controlled transaction that was in fact made in order that taxation may be levied in relation to the hypothetical "normal" transaction.
The court rejected the IRS's contention that the regulations effectively supplanted the role of independent comparisons by defining arm's length
as including "all costs.
Separate Entity Accounting and the Arm's Length
The councils have always been told they serve at arm's length
from the county.
Generally, transactions between related parties are not considered to be at arm's length
government was the first to enforce the arm's length
standard as the overarching principle in setting transfer prices when, in 1994, the IRS issued final regulations accompanying section 482 of the Internal Revenue Code requiring that related party transactions meet the standard.
In either case, the purchaser may not be controlled by any officers, shareholders, or employees of the seller and the sale must be at arm's length
As an alternative grounds for its decision, the Tax Court examined whether the agreement was comparable to similar arrangements entered into at arm's length
under the Sec.