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  • To make a transaction as if the parties were independent from each other (en)
  • standard arm’s lenght price (in)
  • Efectuar uma transação como se as partes fossem independentes (pt)
  • Spojené osoby musí být schopny správci daně prokázat, že podobné převodní ceny by dosáhly i jako nezávislé subjekty. (cs)
  • Hacer una transacción como si las partes son independientes (es)
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  • Arm's length principle (en)
  • Fremdvergleichsgrundsatz (de)
  • Principio de plena competencia (es)
  • アームズ・レングス原則 (ja)
  • Arm's Lenght Principle (Princípio da Plena Concorrência) (pt)
  • Armlängds avstånd (sv)
  • Принцип «витягнутої руки» (uk)
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