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The Role of Risk to the International Controlled Transactions

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  • Constantinos CHALLOUMIS

    (National Kapodistrian University of Athens, Athens, Greece)

Abstract

This paper is about the impact of risks on the controlled transactions procedures. The mainstream is that controlled transactions are made by international companies to avoid high tax rates, but at the same time, these companies have to face international commercial risks. Therefore, the avoidance of taxation is on the same line with the international risks. Videlicet, two different economic terms exist together in the same issue. In this thesis is analyzed extensively this theme and the method which used is a quantification approach, the Q.E. methodology.

Suggested Citation

  • Constantinos CHALLOUMIS, 2018. "The Role of Risk to the International Controlled Transactions," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 3, pages 57-64.
    • Handle: RePEc:ddj:fseeai:y:2018:i:3:p:57-64
    DOI: https://doi.org/10.26397/eai1584040917
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    References listed on IDEAS

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    1. Zax, Jeffrey S., 1988. "Fringe benefits, income tax exemptions, and implicit subsides," Journal of Public Economics, Elsevier, vol. 37(2), pages 171-183, November.
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    Cited by:

    1. Challoumis Constantinos, 2019. "Transfer Pricing Methods for Services and the Policy of Fixed Length Principle," Economics and Business, Sciendo, vol. 33(1), pages 222-232, January.
    2. Constantinos CHALLOUMIS, 2022. "Index Of The Cycle Of Money - The Case Of Moldova," Eastern European Journal for Regional Studies (EEJRS), Center for Studies in European Integration (CSEI), Academy of Economic Studies of Moldova (ASEM), vol. 8(1), pages 77-89, June.
    3. Constantinos Challoumis, 2021. "Index of the Cycle of Money – the Case of Bulgaria," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 225-234, July.
    4. Constantinos CHALLOUMIS, 2018. "Identification of Significant Economic Risks to the International Controlled Transactions," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 3, pages 148-153.

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