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...