METHODS OF CONTROLLED TRANSACTIONS AND THE BEHAVIOR OF COMPANIES ACCORDING TO THE PUBLIC AND TAX POLICY

  • Constantinos Challoumis National and Kapodistrian University of Athens

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.

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References

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Published
2018-06-22
How to Cite
CHALLOUMIS, Constantinos. METHODS OF CONTROLLED TRANSACTIONS AND THE BEHAVIOR OF COMPANIES ACCORDING TO THE PUBLIC AND TAX POLICY. ECONOMICS - Innovation and economic research, [S.l.], v. 6, n. 1, p. 33-43, june 2018. ISSN 2303-5013. Available at: <http://economicsrs.com/index.php/economicus/article/view/142>. Date accessed: 23 oct. 2018. doi: https://doi.org/10.2478/eoik-2018-0003.
Section
Original scientific paper