Valsts valodas centra izstrādātie ekonomikas un finanšu termini

Konteksts: [..] The arm’s length principle, which is the principle upon which countries have tended to base the provisions of their tax legislation concerning transfer pricing (see below), has its roots as the internationally adopted principle for dealing with transfer pricing for direct taxation purposes as far back as the early 1900’s where it was implicitly included in treaties concluded by France, the United Kingdom and the United States. [..]