This paper is about the intangibles of the tax system. Thence, we have an analysis for the impact factor of the tax revenues of the countries subject to the intangibles of the tax system. Thereupon from the view of the level of influence of the enterprises which participate in controlled...

This paper is about the tangibles and the intangibles of the controlled transactions. Therefore we have an analysis of the tangibles which are the property with the services, and the intangibles which are the assets of the controlled transactions in the transfer pricing procedure. Therefrom,...

This paper is about the controlled transactions in the case of intangibles. The intangibles have characteristics which are similar with than of tangibles. Through transfer pricing we have rights which granted from some companies to other, to achieve the appropriate profits and to minimize the...