arm's length principle
[法]正常交易原则;
双语例句
1
In any event, documentation to justify the arm's length principle for the intercompany borrowings appears to be a good strategy to distant from the 5% penalty tax in case of any adjustment.
任何情况下，提供证明关联借贷符合独立交易原则的资料，是避免调整后5%的罚款的好策略。
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