achat sur le marché libre

Désignations

Codes : pays ou zone où la désignation a cours (CH, FR, DE, EU = Union européenne, INT = usage international). Une désignation barrée est déconseillée.

Définitions

anglais

Purchase in which the buyer and seller are dealing at arm's length and include (a) a purchase made by the taxpayer, or (b) a purchase made by or from a person related to the taxpayer, or (c) a purchase made between parties which do not include the taxpayer or person related to the taxpayer.