What are the transfer pricing considerations for transactions involving permanent establishments of related parties?

Feb 20, 2024 ... A non-arms length transaction (NAL) occurs when parties involved in a transaction have a pre-existing relationship that influences the terms of ... Sep 20, 2024 ... However, the Income Tax Act deems some people NOT to be at arm's length with each other (non-arm's length). Related persons are deemed not to ... Oct 30, 2023 ... A non-arm's length transaction is a real estate deal where the buyer and seller have a pre-existing relationship which could affect the terms of the sale. Jan 31, 2020 ... They didn't consider my home a comparable sale because it was an estate sale, and according to them, a non-arms length transaction. Aug 25, 2014 ... Even though the foreclosure sales are by definition non-arm's-length, they could shed light on property values in that neighborhood. According ... Jan 16, 2025 ... This contrasts with non-arm's length transactions, where the parties may have a familial, personal, or financial relationship. Independence and ... This study provides evidence that the existence of non-arm's-length transactions and of offshore financial centres increased the level of corporate cash ... Oct 14, 2021 ... The distribution, by an IIROC Dealer Member (Dealer) to its clients, of investment products of an issuer that does not deal at arm's length with ... The Canada Revenue Agency (CRA) has amended the return for reporting transactions with non-arm's length nonresidents, with effect for tax years commencing on ... May 26, 2023 ... relationship or business affiliation between the seller and the buyer of the property. •. Fannie Mae allows non-arm's length transactions for ...