arm's-length

12:57 Oct 19, 2007

This question was closed without grading. Reason: Other

English to French translations [PRO]
Bus/Financial - Finance (general)

English term or phrase: arm's-length

However, care must be taken in using an internal comparable as the basis for a transfer price between non-arm's-length parties.

Cyril Bel-Ange KudoZ activity Questions: 1131 (2 open) (102 closed without grading) Answers: 49 France
Local time: 16:24

Summary of answers provided

5 +3

entre des parties (ou entités) liées

Lise Boismenu, B.Sc.

3 +2

partie avec lien de dépendance

Alain Berton (X)

principe de l'indépendance des sociétés

Stéphanie Soudais

parties sans lien de dépendance

Albert Golub

Discussion entries: 1

Answers

14 mins confidence:

principe de l'indépendance des sociétés

Explanation:
ou principe des sociétés indépendantes. Dans votre exemple c'est le contraire puisque l'expression est précédée de "non"

La norme internationalement reconnue en matière de prix de transfert est le principe de l'indépendance des sociétés ("arm's length principle"), tel qu'il est énoncé dans les principes de l'OCDE applicables en matière de prix de transfert (1995).
http://ec.europa.eu/taxation_customs/resources/documents/pri...

Stéphanie Soudais
France
Local time: 16:24
Specializes in field
Native speaker of: French
PRO pts in category: 1243

Notes to answerer

Asker:

Asker: à tous, la reponse proposée par alain ne peut convenir au marché français métropolitain...

13 mins confidence:

peer agreement (net): +2

non-arm's-length parties partie avec lien de dépendance

Explanation:
.

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Note added at 14 minutes (2007-10-19 13:11:42 GMT)
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partieS

Alain Berton (X)
Local time: 16:24
Native speaker of:

French
PRO pts in category: 22

16 mins confidence:

peer agreement (net): +3

entre des parties (ou entités) liées

Explanation:
Domaine(s)
Accounting
Taxation
Domaine(s)
Comptabilité
Fiscalité

non-arms-length entity Source, fiche 1, non-arms-length entity entité liée Source, fiche 1, entité liée
FEM
OBS – Source(s): Revenue Canada Taxation, Montreal

http://www.termiumplus.gc.ca/tpv2start/start.html?i=&lang=fr...

Lise Boismenu, B.Sc.
Canada
Local time: 10:24
Specializes in field
Native speaker of: French
PRO pts in category: 36

23 mins confidence:

parties sans lien de dépendance

Explanation:
jurisdictional principles, arm's length principles and international ... à trouver des transactions comparables entre des parties sans lien de dépendance

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Note added at 28 mins (2007-10-19 13:26:00 GMT)
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c'est le contraire !!!

Albert Golub
Local time: 16:24
Specializes in field
Native speaker of: French
PRO pts in category: 200

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