arm s-length transaction 中文意思是什麼

arm s-length transaction 解釋
一臂之隔交易
  • arm : n 1 臂，【動物；動物學】前肢。2 【機械工程】（輪）輻；【電學】線擔，支路，支架。3 臂狀物；衣袖；...
  • s :
  • length : n. 1. 長，長度，長短。2. （時間的）長短，期間。3. （賽艇的）一艇的長度；一馬的長度。4. 程度，范圍。5. 【板球】球程；投至適當距離的球。6. 【語言學】音長。7. 一段，一節。
  • transaction : n 1 辦理，處理；交易；業務，事務。2 【法律】和解。3 〈pl 〉（學會等的）會議記錄；學報。4 【心理學...
  1. Under section 27 a conveyance of immovable property or a transfer of hong kong stock made for a consideration which is in the opinion of the collector inadequate shall, notwithstanding that the transaction is at arm s length and in good faith, be deemed to be a voluntary disposition inter vivos i. e. a gift

    根據印花稅條例第27 4條的規定，如印花稅署署長認為不動產轉易契或香港股票轉讓書的代價不足時，則雖然該買賣是基於公平交易及良好的意圖來訂立，仍會被當作是生者之間的無償產權處置即一項饋贈。
  2. Under section 27 ( 4 ) a conveyance of immovable property or a transfer of hong kong stock made for a consideration which is in the opinion of the collector inadequate shall, notwithstanding that the transaction is at arm s length and in good faith, be deemed to be a voluntary disposition inter vivos ( i. e. a gift )

    根據《印花稅條例》第27 （ 4 ）條的規定，如印花稅署署長認為不動產轉易契或香港股票轉讓書的代價不足時，則雖然該買賣是基於公平交易及良好的意圖來訂立，仍會被當作是生者之間的無償產權處置（即一項饋贈） 。
  3. In conclusion, without a rational as well as feasible alternative principle, tax authorities should stick to " arm ' s length principle ". finally, this thesis expounds chinese laws governing intra - group transaction taxation a

    因此，在找到合理可行的替代原則之前，各國仍應堅持正常交易原則確定跨國企業內部交易價格，但需在理論和實踐中繼續探求正常交易原則的具體適用方法
  4. Moreover, if there exists comparable uncontrolled transaction, the arm ' s length price is close to market price

    因此，採用正常交易原則確定企業集團內部交易價格在一定程度上是合理的。
  5. The advantages of " arm ' s length principle " are as follows : arm ' s length price is market price, thus protects the interests of both intra - group transaction parties, moreover, the principle ensures the same tax treatment between the multinational enterprise and independent enterprise and comparatively fair distribution of tax payment among related countries

    本文認為，採用正常交易原則的有利之處為：正常交易價格為市場價格，作為交易雙方的企業集團各實體的利益均得到適當保護；正常交易原則使得跨國企業集團和獨立企業享受基本平等的稅收待遇；正常交易原則適用結果使稅款在跨國企業集團各實體所在國得到比較合理的分配。
  6. This thesis then expounds the concept and applying methods of generally adopted ". arm ' s length principle ", probes into several important problems of comparability analysis, adjustment and information exchange in the application of " arm " s length principle ", elaborates on the application of the prin ciple to four types of intra - group transactions, including tangible transaction, intangible transaction, loan and service, and then analyzes the advantages and disadvantages of " arm " s length principle "

    隨后本文結合立法和理論對內部交易稅收立法的基本原則? ?正常交易原則的概念、適用方法和正常交易原則適用中的可比性分析、附屬調整和情報交換等若干重要問題加以闡述，對正常交易原則具體適用於有形資產交易、無形資產交易、貸款和勞務提供等各類型內部交易加以詳述，並在此基礎上對正常交易原則的利弊進行分析。
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