arm

(redirected from at arm's length)
Also found in: Dictionary, Thesaurus, Medical, Financial, Idioms, Encyclopedia, Wikipedia.
Related to at arm's length: hold at arm's length
References in periodicals archive ?
In Canada, provisions to deal with such conduct include prohibitions against gifting to a "non-qualified donee", and intermediate sanctions for gifting to a "non-qualified donee" and for conferring undue benefits on someone not acting at arm's length from a charity.
An employee is not eligible to claim El benefits and thus does not have to pay premiurns if he or she controls more than 40 per cent of the corporation's shares or if the employee and employer are not dealing at arm's length.
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.
482-1 expressly requires that "the standard to be applied in every case is that of a taxpayer dealing at arm's length with an uncontrolled taxpayer.
It makes little sense to try keeping them at arm's length.
1 that is not a disposition), whether legally enforceable or not, that affects, or is intended to affect, in any way whatever, the acquisition or provision of property or services by the taxpayer or by another taxpayer that does not deal at arm's length with the taxpayer.
The reality is that the member of this rather casual panel who owned the tape recorder was no longer on the council and that Antonovich's office has held these advisory groups at arm's length - allowing them to make their own rules and handle any records they produced.
If someone disposes of an option before exercise, the tax treatment depends on whether the disposition is at arm's length.
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.
It generally includes other foreign affiliates, any person who does not deal at arm's length with the taxpayer, and certain trusts and partnerships.