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  2. Arm's length principle - Wikipedia

    en.wikipedia.org/wiki/Arm's_length_principle

    Such a transaction is known as an "arm's-length transaction". It is used specifically in contract law to arrange an agreement that will stand up to legal scrutiny, even though the parties may have shared interests (e.g., employer-employee) or are too closely related to be seen as completely independent (e.g., the parties have familial ties).

  3. Transfer pricing - Wikipedia

    en.wikipedia.org/wiki/Transfer_pricing

    For undifferentiated products such as commodities, price data for arm's-length transactions ("external comparables") between two or more other unrelated parties may be available. For other transactions, it may be possible to use comparable transactions ("internal comparables") between the controlled party and unrelated parties.

  4. Delayed financing: What it is and how it works - AOL

    www.aol.com/finance/delayed-financing-works...

    Your original purchase was an “arms-lengthtransaction, meaning you didn’t have a personal relationship with the seller. You can document the source of the cash (for example, bank ...

  5. Transactional net margin method - Wikipedia

    en.wikipedia.org/wiki/Transactional_net_margin...

    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.

  6. Selig v. United States - Wikipedia

    en.wikipedia.org/wiki/Selig_v._United_States

    This transaction was essentially the bulk purchase of all of the Pilots' players in an arms-length transaction with no restrictions. Because this sort of bulk sale was the reality of the "club" market, the players should be valued in accordance with the market's nature.

  7. Market value - Wikipedia

    en.wikipedia.org/wiki/Market_value

    International Valuation Standards defines market value as "the estimated amount for which a property should exchange on the date of valuation between a willing buyer and a willing seller in an arm’s-length transaction after proper marketing wherein the parties had each acted knowledgeably, prudently, and without compulsion". [1]

  8. Loan-to-value ratio - Wikipedia

    en.wikipedia.org/wiki/Loan-to-value_ratio

    The valuation of a property is typically determined by an appraiser, but a better measure is an arms-length transaction between a willing buyer and a willing seller. Typically, banks will utilize the lesser of the appraised value and purchase price if the purchase is "recent" (within 1–2 years).

  9. Nonprofit run by the wife of NC's lieutenant governor faces ...

    www.aol.com/nonprofit-run-wife-ncs-lieutenant...

    A nonprofit run by the wife of North Carolina’s lieutenant governor faces financial repercussions after the N.C. Department of Health of Human Services said it failed to comply with several ...

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