arms length principle
臂长原理
双语例句
1
Based on the principle of fairness in taxation and tax efficiencyestablished the basic legal principles of transfer pricing, including theArms Length principle, the principle of total profits and optimizationprinciples.
国际社会在税收公平原则和税收效率原则的基础上确立了规制转移定价的基本法律原则，包括正常交易原则，总利润原则和最优化原则。
As regards the costs of an enterprise and its affiliated parties for jointlydeveloping or accepting intangible assets, or jointly providing oraccepting labor services, they shall, when calculating the taxableincome amount, apportion them according to the arms length principle.
企业与其关联方共同开发、受让无形资产，或者共同提供、接受劳务发生的成本，在计算应纳税所得额时应当按照独立交易原则进行分摊。
A novel pedal method for checking and measuring tread flats with afurcated mechanism with equivalent length of arms is put forword, theprinciple of this system and the realization of measuring automaticallyare described.
提出了一种新型的采用等臂叉形机构检测擦伤的踏板法，介绍了该系统的工作原理和动态自动测量的实现.
