| 词汇 | related-party |
| 释义 | related party noun[ C ] ukus FINANCE, WORKPLACE a person or company, for example a shareholder or a company in the same business group, that is connected to the person or company previously mentioned and that often has some control or influence over that person or company: The company has been accused of artificially boosting sales by doing deals with "related parties". Examples of related partyrelated party Most systems allow use of multiple methods, where such methods are appropriate and are supported by reliable data, to test relatedparty prices. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. Where services were not performed or where the relatedparty bearing the charge derived no direct benefit, tax authorities may disallow the charge altogether. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. For example, interest paid on relatedparty debt in excess of three times equity may not be deductible in computing taxable income. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. Moreover, a higher duty of scrutiny will be imposed if a mortgagee sells to a relatedparty. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. Relatedparty transactions which affect the financial statements. 12. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. Tax authorities in most major countries have, either formally or in practice, incorporated these queries into their examination of relatedparty services transactions. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. Exceptions are provided for active rents and royalties, certain relatedparty rents and royalties, same country income, and certain other items. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. Such rules generally involve comparison of relatedparty transactions to similar transactions of unrelated parties (comparable prices or transactions). From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. The same rule of seeking approval applies for conflicted transactions known as self-dealing, where a trustee contracts on the trust's with himself or a relatedparty. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. Where the services were performed and provided benefit for the relatedparty bearing a charge for such services, tax rules also permit adjustment to the price charged. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. These examples are from corpora and from sources on the web. Any opinions in the examples do not represent the opinion of the Cambridge Dictionary editors or of Cambridge University Press or its licensors. |
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