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Methods of Controlled Transactions and the Behavior of Companies According to the Public and Tax Policy

Challoumis Constantinos
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Challoumis Constantinos: National and Kapodistrian University of Athens, Greece

Economics, 2018, vol. 6, issue 1, 33-43

Abstract: This paper aims to the analysis of the most common methods of controlled transactions, and the interpretation of the arm’s length principle under the view of the tax income comparison between countries with high and low tax rates. Moreover, the factors of comparability scrutinized with a mathematical approach which shows how the tax factors interact within the countries’ economies in the frame of a global view.

Keywords: controlled transactions; transfer pricing; tax impact factors (search for similar items in EconPapers)
Date: 2018
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DOI: 10.2478/eoik-2018-0003

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