Arm's Length Principle and Fix Length Principle Mathematical Approach

11 Pages Posted: 31 Mar 2018

Date Written: March 23, 2018

Abstract

This paper 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.

Keywords: arm's length principle, fixed length principle, mathematical approach, controlled transactions, transfer pricing

JEL Classification: H26

Suggested Citation

Challoumis, Constantinos, Arm's Length Principle and Fix Length Principle Mathematical Approach (March 23, 2018). Available at SSRN: https://ssrn.com/abstract=3148276 or http://dx.doi.org/10.2139/ssrn.3148276

Constantinos Challoumis (Contact Author)

National and Kapodistrian University of Athens ( email )

Athens

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