What are the transfer pricing implications of indirect control or influence between parties?

Sep 17, 2023 ... When you gift assets to someone with whom you share a personal relationship, that is deemed a non-arm's length transaction. A mother may give ... Non Arm's Length Transaction. Non Arm's Length Transaction: A transaction which occurs between people or parties which the CRA deems to be related. Included in ... 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. (b) "Arm's length transaction" shall mean a sale entered into in good faith ... non-storefront retailer, microbusiness, or nonprofit, or any other ... This study provides evidence that the existence of non-arm's-length transactions and of offshore financial centres increased the level of corporate cash ... 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 ... Jul 29, 2024 ... A non-arm's length transaction occurs when parties involved have pre-existing relationships that can impact the agreement terms. Oct 13, 2024 ... In this type of transaction, the buyer and seller act independently without one party influencing the other. However, in a non-arm's length ... Dec 16, 2021 ... Harman Mann examines the SCC recent decision in Canada v Loblaw Financial Holdings Inc regarding arm's length transactions. A non-arm's length transaction is when the buyer of a product has a preexisting familial or business relationship with the seller. For instance, if an investor ...