| 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。 |
| 6. | In cases where the manufacturing work is contracted to an independent sub - contractor in the mainland , paid for on an arm s length basis , and there is minimal involvement on the part of the hong kong business in the manufacturing work , then the manufacturing in the mainland is not regarded as having been carried out by the hong kong business
制造工作由中国大陆的独立分包商承包如香港制造商将制造工作判给内地的独立分包商承包，并根据双方并无关联的基础付款，而香港制造商在制造工作上亦极少参与，则在内地进行的制造工作不视作由香港制造商所进行。 |
| 7. | In cases where the manufacturing work is contracted to an independent sub - contractor in the mainland , paid for on an arm s length basis , and there is minimal involvement on the part of the hong kong business in the manufacturing work , then the manufacturing in the mainland is not regarded as having been carried out by the hong kong business
制造工作由中国大陆的独立分包商承包如香港制造商将制造工作判给内地的独立分包商承包，并根据双方并无关联的基础付款，而香港制造商在制造工作上亦极少参与，则在内地进行的制造工作不视作由香港制造商所进行。 |
