<abstract xmlns="http://www.w3.org/1999/xhtml"><p>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.</p></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.

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

National and Kapodistrian University of Athens

ECONOMICS

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

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...

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

Published Online: Jul 04, 2018

Page range: 33 - 43

Received: Apr 10, 2018

Accepted: Apr 23, 2018

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

Keywords
controlled transactions, transfer pricing, tax impact factors

© 2018 Constantinos Challoumis, published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

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

Published Online: Jul 04, 2018

Page range: 33 - 43

Received: Apr 10, 2018

Accepted: Apr 23, 2018

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

Keywordscontrolled transactions, transfer pricing, tax impact factors

© 2018 Constantinos Challoumis, published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Keywords
controlled transactions, transfer pricing, tax impact factors