glossary

assessment value (US)/rateable value (UK)

assessment value (US)/rateable value (UK) Chinese: 评估价值,应税价值 French: évaluation d’un bien immobilier aux fins d’imposition German: Grundlage für Gemeindesteuern Italian: valore imponibile Spanish: valor imponible

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arm’s length (at)

arm’s length (at) Chinese: 公平交易的,正常交易关系的 French: (traiter) à des conditions normales, concurrencielles German: auf rein geschäftlicher Basis Italian: in condizioni di uguaglianza, al di fuori dell’influenza di altri Spanish: comercialmente, a precios de mercado

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