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...

This paper is about the comparison of the cycle of money with the rewarding taxes and without the impact factor of the rest rewarding impact factors. The impact factor of the rest rewarding taxes is about the structural economic characteristics of each economy which support the uncontrolled...

This paper is about the liability of the tax system. Thence, we have a scrutiny for the impact factor of the tax revenues of the countries which are tax heavens subject to the liability of the tax system. Based on the view of how much are affected the enterprises which participate in controlled...