Transfer Pricing Methods for Services and the Policy of Fixed Length Principle
The paper deals with the methods used by companies for controlled transactions in services. The author performs an analysis of the ways a company that takes part in controlled transactions of transfer pricing can tackle tax issues using an adequate tax method. Services should comply with the arm’s l...
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| Format: | Article |
| Language: | English |
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Riga Technical University Press
2019-01-01
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| Series: | Economics and Business |
| Subjects: | |
| Online Access: | https://doi.org/10.2478/eb-2019-0016 |
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| _version_ | 1846092672271384576 |
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| author | Challoumis Constantinos |
| author_facet | Challoumis Constantinos |
| author_sort | Challoumis Constantinos |
| collection | DOAJ |
| description | The paper deals with the methods used by companies for controlled transactions in services. The author performs an analysis of the ways a company that takes part in controlled transactions of transfer pricing can tackle tax issues using an adequate tax method. Services should comply with the arm’s length principle. Therefore, the best method rule and the comparability analysis have a critical role in the arm’s length principle of services. The paper compares the results of transfer pricing services with the transfer pricing of goods to conclude the similarities. The object of the paper is to determine the importance of the application of fixed length principle, meaning the application of additional tax for controlled transactions and declined tax for uncontrolled transactions. Therefore, this scrutiny showed that the unstable tax environments force enterprises to proceed to controlled transactions. |
| format | Article |
| id | doaj-art-b4284b77f4c248099cefb25f7c36f5e8 |
| institution | Kabale University |
| issn | 1407-7337 2256-0394 |
| language | English |
| publishDate | 2019-01-01 |
| publisher | Riga Technical University Press |
| record_format | Article |
| series | Economics and Business |
| spelling | doaj-art-b4284b77f4c248099cefb25f7c36f5e82025-01-02T20:46:12ZengRiga Technical University PressEconomics and Business1407-73372256-03942019-01-0133122223210.2478/eb-2019-0016eb-2019-0016Transfer Pricing Methods for Services and the Policy of Fixed Length PrincipleChalloumis Constantinos0National and Kapodistrian University of Athens (N.K.U.A.), Athens, GreeceThe paper deals with the methods used by companies for controlled transactions in services. The author performs an analysis of the ways a company that takes part in controlled transactions of transfer pricing can tackle tax issues using an adequate tax method. Services should comply with the arm’s length principle. Therefore, the best method rule and the comparability analysis have a critical role in the arm’s length principle of services. The paper compares the results of transfer pricing services with the transfer pricing of goods to conclude the similarities. The object of the paper is to determine the importance of the application of fixed length principle, meaning the application of additional tax for controlled transactions and declined tax for uncontrolled transactions. Therefore, this scrutiny showed that the unstable tax environments force enterprises to proceed to controlled transactions.https://doi.org/10.2478/eb-2019-0016arm’s length principlefixed-length principleservicestransfer pricingh2h26e22e2 |
| spellingShingle | Challoumis Constantinos Transfer Pricing Methods for Services and the Policy of Fixed Length Principle Economics and Business arm’s length principle fixed-length principle services transfer pricing h2 h26 e22 e2 |
| title | Transfer Pricing Methods for Services and the Policy of Fixed Length Principle |
| title_full | Transfer Pricing Methods for Services and the Policy of Fixed Length Principle |
| title_fullStr | Transfer Pricing Methods for Services and the Policy of Fixed Length Principle |
| title_full_unstemmed | Transfer Pricing Methods for Services and the Policy of Fixed Length Principle |
| title_short | Transfer Pricing Methods for Services and the Policy of Fixed Length Principle |
| title_sort | transfer pricing methods for services and the policy of fixed length principle |
| topic | arm’s length principle fixed-length principle services transfer pricing h2 h26 e22 e2 |
| url | https://doi.org/10.2478/eb-2019-0016 |
| work_keys_str_mv | AT challoumisconstantinos transferpricingmethodsforservicesandthepolicyoffixedlengthprinciple |