https://www.taxtmi.com/acts?id=10891 Anti-evasion definitions establish that an accommodating party is any participant who derives amounts that alter another party's taxable position; an arm's length price is the market-equivalent price between unrelated parties; associated enterprises and associated person identify control, ownership and influence thresholds; and an impermissible avoidance arrangement is one whose main purpose is to obtain a tax benefit and which creates non-arm's-length rights, misuses the Code, lacks commercial substance, or is not undertaken for bona fide means. en-us Thu, 20 Aug 2009 12:52:39 +0530 Thu, 20 Aug 2009 12:52:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=10891 Anti-evasion definitions establish that an accommodating party is any participant who derives amounts that alter another party's taxable position; an arm's length price is the market-equivalent price between unrelated parties; associated enterprises and associated person identify control, ownership and influence thresholds; and an impermissible avoidance arrangement is one whose main purpose is to obtain a tax benefit and which creates non-arm's-length rights, misuses the Code, lacks commercial substance, or is not undertaken for bona fide means. Act-Rules Bills Thu, 20 Aug 2009 12:52:39 +0530 https://www.taxtmi.com/acts?id=10891