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SUMMARY 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… Click to show full abstract
SUMMARY 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.
Keywords:
tax;
controlled transactions;
behavior companies;
transactions behavior;
companies according;
methods controlled
Journal Title: ECONOMICS
Year Published: 2018
Link to full text (if available)
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Journal Title: ECONOMICS
Year Published: 2018
Link to full text (if available)
Share on Social Media: Sign Up to like & get
recommendations!