What are the transfer pricing considerations for transactions involving the provision of after-sales service and support between related entities?

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 ... “Arm's Length Transaction” means a transaction which is not a Related Party Transaction. ... any proposed payments to Non-Arm's Length Parties of the Issuer;. ... transaction was consummated on terms equivalent to those that prevail in arm's-length transactions. A preface to a statement such as "management believes ... Aug 19, 2022 ... Many appraisers value a transaction that is not qualified as a market sale and disqualify it as being non-ARM's Length. I understand why ... This type of conveyance represents a "market value" transaction. ... Other – any sale deemed non-arms-length for a reason not listed in numbers 1-8 above. Aug 7, 2024 ... If you buy depreciable property in a non-arm's length transaction and pay less for it than the seller paid, your capital cost is the same amount ... Jul 26, 2024 ... A non-arm's length transaction is a real estate transaction in which the buyer and seller have a pre-existing personal relationship. Those who execute non-arm's length transactions may not get the best price, which can also affect the overall market and lending decisions. Article Sources. All transactions are considered to be non-arm's length and can be scrutinised to ensure that the ATO has not missed out on a taxing opportunity. These types of loans are defined as a non-arms length transaction. Used when there is an existing relationship between the buyer and the seller.