单词 | compensating adjustment |
释义 | compensating adjustmentDefinition An adjustment made by a taxpayer to the price paid in a controlled transaction so that the price reported to the IRS will be what the taxpayer considers an arm's length price. An arm's length price is a price that reflects the fair market value of the asset being exchanged. The two parties in the transaction must agree on the amount of the adjustment. |
随便看 |
|
英汉经管词典收录了27404条经济管理类英汉双解词条,基本涵盖了经济学、管理学、金融学、会计学、证券期货、商务活动等领域的常用英语单词及短语词组的翻译及用法,是学习及工作的有利工具。