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2019 | 115 | 207-217
Article title

The arm's length principle and the fixed length principle economic analysis

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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.
Physical description
  • Department of Economics, Faculty of Economics & Political Sciences, National Kapodistrian University of Athens (N.K.U.A.), Athens, Sofokleous 10559, Greece
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