This paper is about the impact of risks on the controlled transactions procedures. The thing is that the controlled transactions are made by international companies to avoid high tax rates, but at the same time these companies have to face the international commercial risks. Therefore, the...

This paper shows the types of risks that an enterprise which participates in controlled transactions should undertake to its risk examination procedure. This work clarifies these risks and analyzes them. The identification of risks pends on the business abilities of the companies which...

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