armslengthsuhteessa
Arns length suhteessa, or arms-length relationship, refers to a relationship between parties that is independent and not subject to control or undue influence by one another, enabling market-based terms. The term is used in Finnish business, law, and accounting to describe transactions or arrangements between unrelated or unaffiliated entities.
The concept derives from the idea that dealings between related parties should resemble those between independent
Contexts where the term is applied include tax and transfer pricing, corporate governance, and public procurement.
Regulatory frameworks that influence arms-length practices include OECD transfer pricing guidelines, BEPS actions, and IFRS/IAS 24
Challenges include determining truly comparable market terms, especially for unique or specialized transactions, and maintaining adequate