| 1. | X and y are related companies dealing with each other on an arm s length basis
X和y是有关连公司，彼此基于各自独立利益而进行交易。 |
| 2. | The transactions were conducted on an arm ' s length basis and on normal commercial terms
这笔交易最终以最基本的数额（一条手臂的基本长度）并根据正常商业条款成交。 |
| 3. | The fees charged by y ltd . in return for the back - office services provided to x ltd . will be determined on an arm s length basis
Y有限公司向x有限公司提供办公室支援服务所收取的费用，将按正常平等互利原则决定。 |
| 4. | You should state all the fees paid or accrued to closely connected persons , irrespective of whether or not the amount was determined on an arm s length basis and in the normal course of business
无论你是否在正常业务中支付这些费用，不论该费用是已支付或应累算，都应把所有给予有密切联系人士的费用填报在内。 |
| 5. | You should state all the fees paid or accrued to closely connected persons , irrespective of whether or not the amount was determined on an arm s length basis and in the normal course of business
无论你是否在正常业务中支付这些费用，不论该费用是已支付或应累算，都应把所有给予有密切联系人士的费用填报在内。 |
