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Methods of Controlled Transactions and the Behavior of Companies According to the Public and Tax Policy

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  • Challoumis Constantinos

    (National and Kapodistrian University of Athens, Greece)

Abstract

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.

Suggested Citation

  • Challoumis Constantinos, 2018. "Methods of Controlled Transactions and the Behavior of Companies According to the Public and Tax Policy," Economics, Sciendo, vol. 6(1), pages 33-43, June.
    • Handle: RePEc:vrs:econom:v:6:y:2018:i:1:p:33-43:n:3
    DOI: 10.2478/eoik-2018-0003
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    References listed on IDEAS

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    1. Eissa, Nada & Hoynes, Hilary Williamson, 2004. "Taxes and the labor market participation of married couples: the earned income tax credit," Journal of Public Economics, Elsevier, vol. 88(9-10), pages 1931-1958, August.
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