arm's length price

简明释义

公平价格;

英英释义

例句

1.In determining the arm's length price for the property, the appraiser compared it to similar properties in the area.

在确定该物业的公允价格时，评估师将其与该地区类似物业进行了比较。

2.The company must ensure that the transactions between related parties are conducted at an arm's length price to comply with tax regulations.

公司必须确保与关联方之间的交易以公允价格进行，以遵守税务规定。

3.To avoid penalties, businesses should regularly review their pricing strategies to ensure they meet arm's length price standards.

为了避免罚款，企业应定期审查其定价策略，以确保符合公允价格标准。

4.The auditor emphasized the importance of documenting the arm's length price for all intercompany transactions.

审计师强调了记录所有公司间交易的公允价格的重要性。

5.The arm's length price is crucial in transfer pricing to prevent profit shifting between jurisdictions.

在转让定价中，公允价格至关重要，以防止跨辖区的利润转移。

作文

In the world of finance and economics, the concept of arm's length price plays a crucial role in ensuring fairness and transparency in transactions. The term refers to the price that two unrelated parties would agree upon in an open market, without any pressure or influence from one party to another. This principle is particularly important in the context of transfer pricing, where multinational companies must determine the prices for goods and services exchanged between their subsidiaries in different countries. By adhering to the arm's length price standard, companies can avoid tax evasion and ensure compliance with international regulations.The significance of the arm's length price extends beyond just taxation; it is also vital for maintaining competitive markets. When businesses engage in transactions at prices that deviate from this standard, they risk distorting market dynamics. For instance, if a company sells products to its subsidiary at an artificially low price, it may undermine competitors who are selling similar products at fair market value. This practice can lead to an unlevel playing field, where only certain players benefit from unfair pricing strategies.Moreover, the arm's length price serves as a benchmark for regulatory authorities to assess whether companies are engaging in fair trade practices. Governments around the world have established guidelines to help businesses determine appropriate prices for intra-group transactions. These guidelines often include methods such as comparable uncontrolled price, resale price, and cost-plus methods, which aim to establish a fair market price based on available data.In addition to regulatory considerations, the arm's length price is essential for companies' internal decision-making processes. When evaluating the performance of different subsidiaries, organizations need to ensure that the prices set for transactions reflect true market conditions. This allows for accurate financial reporting and performance assessments, enabling management to make informed strategic decisions.However, determining the arm's length price can be challenging, especially in industries where products are unique or where market data is scarce. Companies often rely on external consultants and databases to gather relevant information, which can add to the complexity and cost of compliance. Despite these challenges, the importance of adhering to the arm's length price principle cannot be overstated, as it fosters trust among stakeholders and promotes long-term sustainability in business practices.In conclusion, the concept of arm's length price is integral to the functioning of modern economies. It not only helps prevent tax avoidance and maintain competitive markets but also ensures that businesses operate transparently and fairly. As global commerce continues to evolve, the adherence to this principle will remain a cornerstone of ethical business practices, benefiting not only individual companies but also the broader economic landscape. Understanding and implementing the arm's length price is essential for businesses seeking to thrive in a complex and interconnected world.

在金融和经济的世界中，公平交易价格的概念在确保交易的公平性和透明性方面发挥着至关重要的作用。这个术语指的是两个无关方在开放市场上达成的价格，双方之间没有任何压力或影响。这一原则在转让定价的背景下尤为重要，在这一过程中，跨国公司必须确定其在不同国家的子公司之间交换商品和服务的价格。通过遵循公平交易价格标准，公司可以避免逃税，并确保符合国际法规。公平交易价格的重要性不仅仅限于税收；它对于维护竞争市场也至关重要。当企业以偏离这一标准的价格进行交易时，它们面临扭曲市场动态的风险。例如，如果一家公司以人为低的价格将产品出售给其子公司，可能会破坏以公平市场价值出售类似产品的竞争对手。这种做法可能导致不平等的竞争环境，只有某些参与者能够从不公平的定价策略中受益。此外，公平交易价格还为监管机构评估公司是否参与公平贸易实践提供了基准。全球各国政府已建立指导方针，以帮助企业确定内部交易的适当价格。这些指导方针通常包括可比无控制价格、转售价格和成本加成方法，旨在基于可用数据建立公平市场价格。除了监管考虑外，公平交易价格对于公司的内部决策过程也至关重要。在评估不同子公司的表现时，组织需要确保交易设定的价格反映真实的市场状况。这允许准确的财务报告和绩效评估，使管理层能够做出明智的战略决策。然而，确定公平交易价格可能具有挑战性，尤其是在产品独特或市场数据稀缺的行业。公司通常依赖外部顾问和数据库来收集相关信息，这可能增加合规的复杂性和成本。尽管面临这些挑战，遵循公平交易价格原则的重要性不可低估，因为它促进了利益相关者之间的信任，并推动了商业实践的长期可持续性。总之，公平交易价格的概念是现代经济运作的基石。它不仅有助于防止逃税和维护竞争市场，还确保企业以透明和公平的方式运营。随着全球商业环境的不断发展，遵循这一原则将继续成为道德商业实践的基石，既有利于个别公司，也有利于更广泛的经济格局。理解和实施公平交易价格对寻求在复杂和互联的世界中蓬勃发展的企业至关重要。