Related party transaction=ប្រតិបត្តិការភាគីពាក់ព័ន្ធ…

ប្រតិបត្តិការភាគីពាក់ព័ន្ធ៖ ប្រតិបត្តិការមួយរវាងភាគីពីរដែលភាគីមួយក្នុងចំណោមពីរអាចអនុវត្តការត្រួតត្រា ឬមានឥទ្ធិពលយ៉ាងខ្លាំងលើគោលនយោបាយនៃប្រតិបត្តិការអាជីវម្មនៃភាគីមួយផ្សេងទៀត។
Related party transaction​ a transaction between two parties one of whom can exercise control or significant influence over the operating policies of the other.
More about Related party transaction:​ Business or other transaction between persons who do not have an arm’s-length relationship (e.g., a relationship with independent, competing interests). The most common is between family members or controlled entities. For tax purposes, these types of transactions are generally subject to a greater level of scrutiny.