Last Updated
：2025/12/06
arm's length principle
Proper noun
Japanese Meaning
取引において、関係者は独立し、対等な立場で交渉し、特別な優遇措置や受託責任などの影響を受けずに行動すべきであるという原則。 / アームズレングス原則：取引の当事者が互いに独立した判断のもと公平な市場条件で交渉することを求める考え方。
（ canonical ）
Quizzes for review
The principle that the parties in a transaction should be independent and on an equal footing, without any favorable treatment, fiduciary duties, etc.
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arm's length principle
The auditors confirmed that the transfer pricing complied with the arm's length principle, ensuring there was no preferential treatment between the subsidiaries.
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The auditors confirmed that the transfer pricing complied with the arm's length principle, ensuring there was no preferential treatment between the subsidiaries.
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