Glossary entry

English term or phrase:

arm's length principle

Spanish translation:

principio de precio de mercado o de plena competencia

Added to glossary by María Eugenia Wachtendorff
Apr 21, 2004 04:40
20 yrs ago
10 viewers *
English term

arm's length principle

Non-PRO English to Spanish Other Law: Taxation & Customs
The transfer pricing rules generally adopt the arm’s length principle

Thanks a lot for your help
Votes to reclassify question as PRO/non-PRO:

PRO (2): John Nagel, María Eugenia Wachtendorff

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Discussion

Sol Apr 21, 2004:
we answered this a few days ago, it must be in the glossaries

Proposed translations

366 days
Selected

principio de precio de mercado o de plena competencia

Tere, me parece que aquí se trata del "arm's length price principle".

"Arm's length principle" = principio de la independencia mutua de las partes, principio del trato entre iguales (en condiciones de igualdad)

Ref. para ambos: Glosario de M. Orellana
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4 KudoZ points awarded for this answer. Comment: "Mariu, mis disculpas por la demora de siglos en asignarte estos puntos. Me acabo de encontrar una ventana que no había visto nunca con respuestas "abiertas" y ahi tenía yo varias. "
1 hr

al valor de mercado

This is the commonly used translation for this accounting term, which desrcibes the requirement that intercompany transactions take place at as if the companies were not related. PWC, for example, uses it in its spiel on transfer pricing.



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Note added at 1 hr 45 mins (2004-04-21 06:25:21 GMT)
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Precios de transferencia nace en México a través del concepto incipiente de «valor de mercado» (arm’s length principle) antes del año de 1992.
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