{"id":"https://openalex.org/W3137746869","doi":"https://doi.org/10.2139/ssrn.3134109","title":"Methods of Controlled Transactions and Identification of Tax Avoidance","display_name":"Methods of Controlled Transactions and Identification of Tax Avoidance","publication_year":2018,"publication_date":"2018-01-01","ids":{"openalex":"https://openalex.org/W3137746869","doi":"https://doi.org/10.2139/ssrn.3134109","mag":"3137746869"},"language":"en","primary_location":{"id":"doi:10.2139/ssrn.3134109","doi":"https://doi.org/10.2139/ssrn.3134109","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.3134109","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},"volume":null,"type":"preprint","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://doi.org/10.2139/ssrn.3134109","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5028749340","display_name":"Constantinos Challoumis - \u039a\u03c9\u03bd\u03c3\u03c4\u03b1\u03bd\u03c4\u03af\u03bd\u03bf\u03c2 \u03a7\u03b1\u03bb\u03bb\u03bf\u03c5\u03bc\u03ae\u03c2","orcid":"https://orcid.org/0000-0002-7436-0506","observed_orcids":["https://orcid.org/0000-0002-7436-0506"]},"institutions":[{"id":"https://openalex.org/I200777214","display_name":"National and Kapodistrian University of Athens","ror":"https://ror.org/04gnjpq42","country_code":"GR","type":"education","lineage":["https://openalex.org/I200777214"]}],"countries":["GR"],"is_corresponding":true,"raw_author_name":"Constantinos Challoumis","raw_affiliation_strings":["National and Kapodistrian University of Athens"],"raw_orcid":"https://orcid.org/0000-0002-7436-0506","affiliations":[{"raw_affiliation_string":"National and Kapodistrian University of Athens","institution_ids":["https://openalex.org/I200777214"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5028749340"],"corresponding_institution_ids":["https://openalex.org/I200777214"],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":false,"cited_by_count":73,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.875,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.875,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.12240000069141388,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.0010000000474974513,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/controlled-transactions","display_name":"controlled transactions","score":0.9890000224113464},{"id":"https://openalex.org/keywords/tax-avoidance","display_name":"tax avoidance","score":0.9490000009536743},{"id":"https://openalex.org/keywords/arm-s-length-principle","display_name":"arm's length principle","score":0.9919999837875366},{"id":"https://openalex.org/keywords/transfer-pricing","display_name":"transfer pricing","score":0.652999997138977}],"concepts":[{"id":"https://openalex.org/C514942387","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax avoidance","level":3,"score":0.5424007773399353},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4970753490924835},{"id":"https://openalex.org/C116834253","wikidata":"https://www.wikidata.org/wiki/Q2039217","display_name":"Identification (biology)","level":2,"score":0.4893743395805359},{"id":"https://openalex.org/C51303962","wikidata":"https://www.wikidata.org/wiki/Q1242836","display_name":"Double taxation","level":2,"score":0.2690989375114441},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.11422178149223328},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.07650858163833618},{"id":"https://openalex.org/C59822182","wikidata":"https://www.wikidata.org/wiki/Q441","display_name":"Botany","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.2139/ssrn.3134109","doi":"https://doi.org/10.2139/ssrn.3134109","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.3134109","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"}],"best_oa_location":{"id":"doi:10.2139/ssrn.3134109","doi":"https://doi.org/10.2139/ssrn.3134109","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.3134109","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions","score":0.5473999977111816}],"sustainable_development_goals_aurora":[{"id":"https://metadata.un.org/sdg/1","display_name":"No poverty","score":0.4300000071525574}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":7,"referenced_works":["https://openalex.org/W1551936212","https://openalex.org/W2103490118","https://openalex.org/W2157844820","https://openalex.org/W3000859527","https://openalex.org/W4232655817","https://openalex.org/W4250708740","https://openalex.org/W4255452158"],"related_works":["https://openalex.org/W2838106595","https://openalex.org/W4402447398","https://openalex.org/W3156478353","https://openalex.org/W3139440163","https://openalex.org/W2994987031","https://openalex.org/W4412500823","https://openalex.org/W4405056684","https://openalex.org/W3044639069","https://openalex.org/W2600445760","https://openalex.org/W7135796210"],"abstract_inverted_index":null,"counts_by_year":[{"year":2024,"cited_by_count":28},{"year":2023,"cited_by_count":2},{"year":2018,"cited_by_count":42},{"year":2017,"cited_by_count":1}],"updated_date":"2026-09-26T08:19:03.415552","created_date":"2021-03-29T00:00:00"}
