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

Authors

  • Constantinos Challoumis

DOI:

https://doi.org/10.2478/eoik-2018-0003

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.

Published

2018-10-22

Issue

Section

Чланци