Impact Factor of Capital Using the Sensitivity Method

Abstract

This paper is a special issue about the sensibility of taxation in the capital, that is based on the Sensitivity Method. Therefore, it has been done a study for the impact factor of the tax revenues of the countries that are tax havens subject to the trustworthiness of the tax system. From the view of how much is affected the companies that participate in controlled transactions, can obtain the impact of capital, when there is not that factor with the case that exists in the analysis of transfer pricing. It determines the behavior of the tax system subject to the capital.