Most researchers and medical professionals believe that MS is an immune-mediated disease. This means that the bodyâs immune system attacks healthy nerve tissue, which results in nerve damage that affects the whole body. Immune system activity seems to result in the inflammation responsible for many MS symptoms.
arm's-length transaction. Basis of determining fair market value (FMV) , it is a dealing between independent, unrelated, and well informed parties looking out for their individual interests. Transactions involving family members, and parent companies and subsidiaries, are deemed arm-in-arm dealings. To qualify as an arm's length transaction, neither of the involved parties may have any interest in the transaction's consequences to the other party.
The arm's length standard is instrumental to determine how much of the profits should be attributed to one entity and, consequently, the extent of a country's tax claim on such entity. The OECD has developed thorough guidelines on how the arm's length principle should be applied in this context. Under this approach, a price is considered appropriate if it is within a range of prices that would be charged by independent parties dealing at arm's length.