Search results
Results From The WOW.Com Content Network
A simple example of not at arm's length is the sale of real property from parents to children. The parents might wish to sell the property to their children at a price below market value, but such a transaction might later be classified by a court as a gift rather than a bona fide sale, which could have tax and other legal consequences.
It is an alternative to separate entity accounting, under which a branch or subsidiary within the jurisdiction is accounted for as a separate entity, requiring prices for transactions with other parts of the corporation or group to be assigned according to the arm's length standard commonly used in transfer pricing. In contrast, formulary ...
A frequently-proposed [107] [108] alternative to arm's-length principle-based transfer pricing rules is formulary apportionment, under which corporate profits are allocated according to objective metrics of activity such as sales, employees, or fixed assets. Some countries (including Canada and the United States) allocate taxing rights among ...
Market value or OMV (Open Market Valuation) is the price at which an asset would trade in a competitive auction setting.Market value is often used interchangeably with open market value, fair value or fair market value, although these terms have distinct definitions in different standards, and differ in some circumstances.
Lenders base ARM rates on a variety of indices, the most common being rates on one-, three-, or five-year Treasury securities. Another common index is the national or regional average cost of funds to savings and loan associations. The margin. This is the percentage points that lenders add to the index rate to determine the ARM's interest rate.
A legal battle between two of the world's biggest chip companies, Arm and Qualcomm, is heading to trial this week — and its outcome could have wide-ranging consequences for the entire industry.
Son accepted the banks' recommendation, valuing Arm at $54.5 billion on a fully diluted basis. The behind-the-scenes details on the IPO pricing decision are based on interviews with three people ...
Long-arm jurisdiction is the ability of local courts to exercise jurisdiction over foreign ("foreign" meaning out of jurisdiction, whether a state, province, or nation) defendants, whether on a statutory basis or through a court's inherent jurisdiction (depending on the jurisdiction).