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  3. Law: Contract(s)

the arm’s length principle

Spanish translation: principio de negociación en condiciones de igualdad

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:the arm’s length principle
Spanish translation:principio de negociación en condiciones de igualdad
Entered by: Emmanuel Sanjuan

14:23 Dec 1, 2004
English to Spanish translations [PRO]
Law: Contract(s)
English term or phrase: the arm’s length principle
This transfer pricing study has been undertaken using the 1995 OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (OECD Guidelines) which focus on the application of the arm’s length principle to determine and evaluate the transfer prices among associated enterprises.
Este estudio sobre costos de transferencias ha sido realizado según las líneas directivas del informe de la OCDE “ Directivas para Costos de Transferencias para Empresas Multinacionales y (Administración Fiscal )” 1995 (Directivas OCDE) enfocadas en la aplicación de ( ------ ) para determinar y evaluar les tarifas de las transferencias entre las empresas asociadas.
Emmanuel Sanjuan
Local time: 11:36
principio de negociación en condiciones de igualdad
Explanation:
... o "entre iguales"

--------------------------------------------------
Note added at 13 mins (2004-12-01 14:36:59 GMT)
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O de plena competencia.
_________
Según el Glosario de la Organización Mundial del Comercio. (WTO)
Selected response from:

Ezequiel Fernandez
Spain
Local time: 11:36
Grading comment
muchísimas gracias a todos
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +4principio de negociación en condiciones de igualdad
Ezequiel Fernandez
4 +1operacion normal entre empresas no relacionadas
Arturo Delgado
5principio de plena competencia
Margarita Ezquerra (Smart Translators, S.L.)
5contrato o trato sin favor
Alicia Jordá
4el principio de...
claudia bagnardi
4utilizando la transparencia en la fijación y transferencia de precios
Xenia Wong


  

Answers


5 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
the arm’s length principle
el principio de...


Explanation:
transacción entre partes independientes (en contraposición al que tiene lugar entre empresas vinculadas)
Dic. Legal Cabanellas Hoague.
Espero te ayude
Claudia

claudia bagnardi
Local time: 06:36
Specializes in field
Native speaker of: Native in SpanishSpanish
PRO pts in category: 96
Login to enter a peer comment (or grade)

9 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
the arm’s length principle
operacion normal entre empresas no relacionadas


Explanation:
...que se ajusta/cine al principio de operacion normal entre empresas no relacionadas...
Used Dict. of Law and Business -Thomas L. West

Arturo Delgado
United States
Local time: 05:36
Native speaker of: Spanish
PRO pts in category: 2

Peer comments on this answer (and responses from the answerer)
agree  Magdalena Gastaldi
14 mins
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11 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +4
the arm’s length principle
principio de negociación en condiciones de igualdad


Explanation:
... o "entre iguales"

--------------------------------------------------
Note added at 13 mins (2004-12-01 14:36:59 GMT)
--------------------------------------------------

O de plena competencia.
_________
Según el Glosario de la Organización Mundial del Comercio. (WTO)

Ezequiel Fernandez
Spain
Local time: 11:36
Native speaker of: Native in SpanishSpanish
PRO pts in category: 16
Grading comment
muchísimas gracias a todos

Peer comments on this answer (and responses from the answerer)
agree  Sery
39 mins
  -> Gracias, Sery
agree  Gabriela Rodriguez: sí
47 mins
  -> Gracias, Gabriela
agree  Alejandro Umerez
1 hr
  -> Gracias, Alejandro
agree  Daniel Grau: Así lo he visto en traducciones de las Naciones Unidas. A veces, "en pie de igualdad".
13 hrs
  -> En efecto, daniel
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38 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
the arm’s length principle
utilizando la transparencia en la fijación y transferencia de precios


Explanation:
sug.

--------------------------------------------------
Note added at 39 mins (2004-12-01 15:03:06 GMT)
--------------------------------------------------

Paraisos fiscales
... extranjeras respeten el llamado principio del precio de plena competencia, conocido
mundialmente bajo la expresión de \"arm´s lenght principle\", definido por ...
http://usuarios.iponet.es/casinada/24paraf.htm - En caché


IMPOSICION SOBRE LOS GRUPOS DE SOCIEDADES Análisis de la ...
... Pacto Andino en los 70`sy liberalización en los 90`s) ciertas operacio ... operador
independiente a los efectos de la fijación del precio (arms length principle). ...
http://www.aaef.org.ar/websam/aaef/aaefportal.nsf/edf182d2e2...$FILE/RelatoNacional_TII_IFA%


Xenia Wong
Local time: 04:36
Works in field
Native speaker of: Native in SpanishSpanish, Native in EnglishEnglish
PRO pts in category: 535
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2 hrs   confidence: Answerer confidence 5/5
the arm’s length principle
principio de plena competencia


Explanation:
suerte

Margarita Ezquerra (Smart Translators, S.L.)
Spain
Local time: 11:36
Works in field
Native speaker of: Spanish
PRO pts in category: 1407
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4 hrs   confidence: Answerer confidence 5/5
the arm’s length principle
contrato o trato sin favor


Explanation:
dicc. de térm. económicos, financieros y comerciales Alcaraz-Hughes:contrato o trato sin favor, alude a la neutralidad más estricta en los tratos comerciales o económicos en general, en los que a pesar de exixtir relación entre las partes - parentesco, pertenecia a la misma empresa, se actúa de acuerdo con las estrictas normas del mercado.

In simple terms, the arm’s length principle means using the transactional or profit results of independent parties as a guide or benchmark in allocating income or expenses in cross-border transactions with related parties.3




    Reference: http://www.ato.gov.au/large/content.asp?doc=/content/48756.h...
Alicia Jordá
Local time: 11:36
Specializes in field
Native speaker of: Spanish
PRO pts in category: 111
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