Publication:
Concept and application of the arm’s length principle

Simple item page
cris.sourceIdoai:irek.ase.md:1234567890/500
dc.creatorErhan, Lica
dc.creatorEfimenco, Olesea
dc.creatorDaranuța, Inga
dc.date2020-09-16T09:08:21Z
dc.date2020-09-16T09:08:21Z
dc.date2017-03-17
dc.date.accessioned2023-11-13T20:56:45Z
dc.date.available2023-11-13T20:56:45Z
dc.descriptionERHAN, Lica, EFIMENCO, Olesea, DARANUȚA, Inga. Concept and application of the arm’s length principle. In: Conferinţa Ştiinţifică Internaţională Studenţească "Provocările contabilităţii în viziunea tinerilor cercetători" [online], 17 martie 2017 : Culegere de articole ştiinţifice. Chişinău: ASEM, 2017, pp. 95-99. ISBN 978-9975-75-859-8.
dc.descriptionThis article includes the overview of the arm’s length principle (ALP), its description, evolution, examples of transactions which are made using such a principle, and the methodologies it applies. The arm’s length principle is the key for ensuring the transparency of trade affairs. An arm's length transaction is a transaction in which the buyers and sellers of a product act independently and have no relationship to each other. This transaction is concluded at the arm’s length price, which would have been determined if such transactions were made between independent entities under the same or similar circumstances. This principle is a subject of particular interest due to the fact that it is not applied in Moldova, while it is used in international practice, and in the nowadays integration process of the Republic of Moldova in the European Union and more active participation of our country in world trade the study of this principle becomes a necessity.
dc.formatapplication/pdf
dc.identifier978-9975-75-859-8
dc.identifier${dspace.ui.url}/handle/1234567890/500
dc.identifierhttp://irek.ase.md:80/xmlui/handle/1234567890/500
dc.identifier.urihttps://cris.ase.md/handle/123456789/5217
dc.languageen
dc.publisherASEM
dc.subjectan arm’s length transaction
dc.subjecttransparency
dc.subjectlegislative framework
dc.subjecttransfer pricing
dc.subjectdouble taxation
dc.titleConcept and application of the arm’s length principle
dc.typeArticle
dspace.entity.typePublication
Files
Original bundle
Now showing 1 - 1 of 1
Thumbnail Image
Name:
Erhan_L_Efimenco_O_Daranuta_I_ Conf_video_2017.pdf
Size:
428.59 KB
Format:
Adobe Portable Document Format
Description:
Download
Collections
Facultatea Contabilitate