s Length definition
s Length means “arm's length” in accordance with the principles and methodologies described in the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations as updated from time to time.
s Length has the meaning given to it in the Income Tax Act (Canada) as amended or re-enacted from time to time;
s Length. The Group:
More Definitions of s Length
s Length. For the purposes of this Agreement:
(a) related persons" (as defined below) shall be deemed NOT to deal with each other at arm's length; and
(b) it is a question of fact whether persons not related to each other were at a particular time dealing with each other at arm's length.
s Length means tw unrelated parties characterized by selling price and other terms and conditions that would prevail in a typical real estate sales transaction. No party to this contract is a family member, related by blood or marriage, business associate, or shares a business interest with the mortgagor (Sellers).
s Length basis: The transactions as well as the respective agreements governing such transactions shall be:
(i) entered into in the ordinary and usual course of its business on terms that are fair and reasonable so far as the Independent Shareholders are concerned; and
(ii) on normal commercial terms and in accordance with the terms of the agreements governing such transactions.
s Length shall have the meaning ascribed thereto in the Income Tax Act (Canada);
s Length means “arm's length” in accordance with the principles and methodologies described in the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations and/or the Singapore Transfer Pricing Guidelines (Sixth edition) published on 10 August 2021, each as updated from time to time.