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2019 | 115 | 207-217
Article title

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

Content
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Languages of publication
EN
Abstracts
EN
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.
Year
Volume
115
Pages
207-217
Physical description
Contributors
  • Department of Economics, Faculty of Economics & Political Sciences, National Kapodistrian University of Athens (N.K.U.A.), Athens, Sofokleous 10559, Greece
References
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Document Type
article
Publication order reference
Identifiers
YADDA identifier
bwmeta1.element.psjd-b2c82345-0447-42be-a3f9-c6316947609b
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