Go to Statistics Portal

ARM’S LENGTH PRINCIPLE

Statistics Directorate    
Definition:
This valuation principle is commonly applied to commercial and financial transactions between related companies. It says that transactions should be valued as if they had been carried out between unrelated parties, each acting in his own best interest.

Source Publication:
OECD, 2006, Annual Report on the OECD Guidelines for Multinational Enterprises: Conducting Business in Weak Governance Zones, OECD, Paris.

Statistical Theme: Financial statistics

Created on Monday, July 23, 2007