Work

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

Year: 2018

Type: article

Abstract: SUMMARY 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.

Source: Economics

DOI: 10.2139/ssrn.3211232

Author: Constantinos Challoumis

Institution: National and Kapodistrian University of Athens

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: gold

Estimated APC paid: $107