- Tytuł:
- The arms length principle and the fixed length principle economic analysis
- Autorzy:
- Challoumis, Constantinos
- Powiązania:
- https://bibliotekanauki.pl/articles/1076560.pdf
- Data publikacji:
- 2019
- Wydawca:
- Przedsiębiorstwo Wydawnictw Naukowych Darwin / Scientific Publishing House DARWIN
- Tematy:
-
and public policies
arm’s length principle
controlled transactions
fixed length principle
tax - Opis:
- This paper analyzes the length principles which followed by the authorities and scrutinizes which plausible improvements could happen to them. Thence, this thesis is about the arm’s length principle and the fixed length principle. The arm’s length principle is one of the basic principles which used from the companies of controlled transactions for transfer pricing purposes. Consequently, the fixed length principle enhances the control of global tax revenues. A mathematical view of this approach is determined in this paper.
- Źródło:
-
World Scientific News; 2019, 115; 207-217
2392-2192 - Pojawia się w:
- World Scientific News
- Dostawca treści:
- Biblioteka Nauki
Artykuł