Voir iotafinance en FrançaisYou are viewing the English version of iotafinance.comIotafinance auf Deutsch sehen
Icon for the finance glossary section

Arm's length principle  (ALP) - Financial definition

Tags: 
Translations:      FR  principe de pleine concurrence (n.m.)     ES  principio de plena competencia (n.m.)     DE  Fremdvergleichsgrundsatz (n.m.) 

Concise definition of the term arm's length principle

Principle from international tax legislation which states that related taxpayers must set transfer prices for any transaction as if they were unrelated entities.

Browse the financial glossary in alphabetical order