2 articles
Arm's length principle
Arm's length principle: the international standard, in OECD Model Tax Convention Article 9 and the OECD Transfer Pricing Guidelines, requiring intra-group transfer prices to match those between independent enterprises, tested by comparability analysis and five methods.
Double taxation
Double taxation, or dual taxation, arises when two or more States levy similar taxes on the same taxpayer, the same income, and the same period.