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In the United Kingdom, an arms-length management organisation (ALMO) is a not-for-profit company that provides housing services on behalf of a local authority. Usually, an ALMO is set up by the authority to manage and improve all or part of its housing stock. Ownership of the housing stock itself normally stays with the local authority.
The comparable uncontrolled price (CUP) method is a transactional method that determines the arm's-length price using the prices charged in comparable transactions between unrelated parties. [44]
The transactional net margin method (TNMM) in transfer pricing compares the net profit margin of a taxpayer arising from a non-arm's length transaction with the net profit margins realized by arm's length parties from similar transactions; and examines the net profit margin relative to an appropriate base such as costs, sales or assets.
The BauGB defines the Verkehrswert or Marktwert (market value, both terms with identical meaning) as follows: "The market value is determined by the price that can be realized at the date of valuation, in an arm's length transaction, with due regard to the legal situation and the effective characteristics, the nature and lay of the premises or ...
According to the arm's length principle, the price at which the transaction occurs is preferred for tax purposes, as it is a fair reflection of the value of the goods or services. [2] However, when the parties that negotiate a transaction are related, they may set an artificially lower price with the intention to minimise their taxes.
Comparethemarket allows customers to compare prices on a number of insurance products including car, home, van, life, pet, travel and over 50s insurance. It has also expanded in to the comparison of items that can be switched such as energy/utilities, broadband and digital TV, as well as a range of financial products such as loans, credit cards ...
uSwitch is accredited under the Ofgem Confidence Code, [9] a voluntary code of practice for online domestic price comparison services. uSwitch was involved in the formation of the Confidence Code in 2002 with Consumer Focus, which managed the code until Ofgem took over in 2013. uSwitch.com was previously accredited by Consumer Focus, and played a role in the industry consultation which led to ...
A tenant management organisations (TMO) is an organisation set up under the UK Government's Housing (Right to Manage) Regulations 1994, which allow residents of council housing or housing association homes in the UK to take over responsibility for the running of their homes. [1]