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Concept and application of the arm’s length principle

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dc.contributor.author Erhan, Lica
dc.contributor.author Efimenco, Olesea
dc.contributor.author Daranuța, Inga
dc.date.accessioned 2020-09-16T09:08:21Z
dc.date.available 2020-09-16T09:08:21Z
dc.date.issued 2017-03-17
dc.identifier.isbn 978-9975-75-859-8
dc.identifier.uri ${dspace.ui.url}/handle/1234567890/500
dc.description ERHAN, 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. en_US
dc.description.abstract This 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. en_US
dc.language.iso en en_US
dc.publisher ASEM en_US
dc.subject an arm’s length transaction en_US
dc.subject transparency en_US
dc.subject legislative framework en_US
dc.subject transfer pricing en_US
dc.subject double taxation en_US
dc.title Concept and application of the arm’s length principle en_US
dc.type Article en_US


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