Definicija: Relating to the sales category pertaining to transactions and related activity between a business and buyers who are not consumers, such as government bodies, companies, and resellers.

Definicija: Formal or tacit agreement between undertakings operating at the same stage of commercial activity (horizontal agreements) or between manufacturers and the distributors of their products (vertical agreements), which has the effect of limiting other undertakings' access to the market or their freedom to compete, or which prevents prices being fixed freely according to the market situation by artificially forcing them up or down; which limits or controls production (quota agreement), markets, investment or technological progress; which allocates markets or supply sources.

Definicija: Relating to the sales category pertaining to transactions and related activity between a business and buyers who are not consumers, such as government bodies, companies, and resellers.

Definicija: Relating to the sales category pertaining to transactions and related activity between a business and customers who use the products for personal consumption or sell to individuals for personal use. Also called B2C.

Definicija: Relating to the sales category pertaining to transactions and related activity between a business and customers who use the products for personal consumption or sell to individuals for personal use. Also called B2C.

Definicija: Razpon zneskov, ki so sprejemljivi za ugotavljanje, ali so pogoji v povezani transakciji taki, kot bi bili med neodvisnimi podjetji, in izhajajo iz uporabe iste metode ali različnih metod za določanje transfernih cen pri več primerljivih podatkih.

Definicija: A range of figures that are acceptable for establishing whether the conditions of a controlled transaction are arm's length and that are derived either from applying the same transfer pricing method to multiple comparable data or from applying different transfer pricing methods

Definicija: The Committee assists the Commission in implemeting the COMETT programme.The Commission may consult the committee on any matter concerning the implementation of the COMETT programme. The committee shall deliver opinions on the following points: (a) the general guidelines governing the COMETT programme; the general guidelines for the financial assistance to be provided by the Community (amounts, duration and recipients of assistance);questions concerning the general balance of the COMETT programme, including a breakdown of the various types of action; (b) the procedure for selecting the various types of project described in the Annex; any measures which require a Community contribution of more than 100 000 ECU.