The Impact Factor of Tangibles and Intangibles of Controlled Transactions on Economic Performance

Constantinos Challoumis
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Constantinos Challoumis: Xenarchou 2 Athens 15771, Greece

Economic Alternatives, 2025, issue 1, 64-76

Abstract: The tangible and intangible effects of controlled transactions on economic performance and tax revenue are examined in this paper. As a result, the transfer pricing procedure includes an analysis of the tangibles, which are the property with the services, and the intangibles, which are the assets of the controlled transactions (the transactions that take place between companies that control their transactions to have profits and control of their losses). Consequently, predicated on the method of the Q.E. and the R.B.Q. model established a comparison between the instance where there are just the tangibles and the case where intangibles are also included. The purpose of the study is to shed light on how businesses that engage in managed transactions of intangibles behave. The findings show that intangibles are utilized by tax evaders as leverage.

Keywords: tangibles; intangibles; controlled transactions; intra-group transactions (search for similar items in EconPapers)
JEL-codes: E62 H21 L14 M41 (search for similar items in EconPapers)
Date: 2025
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