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

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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Year of publication:	2018
Authors:	Challoumis, Constantinos
Publisher:	[2018]: [S.l.] : SSRN

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Extent:	1 Online-Ressource (11 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: Methods of Controlled Transactions and the Behavior of Companies According to the Public and Tax Policy Constantinos Challoumis1 Volume/Issue: Volume 6: Issue 1 Published: 04 Jul 2018 Page Count: 33–43 DOI: doi.org/10.2478/eoik-2018-0003 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments July 4, 2018 erstellt
Other identifiers:	10.2139/ssrn.3211232 [DOI]
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10012915071