“…Furthermore, the companies of controlled transactions should be estimated tax authorities' inspections are conducted under the condition of proportional adjustments (Fernandez & Raine, 2019;Siegmeier et al, 2018;Urwannachotima et al, 2020;Van de Vijver et al, 2020;Παπακωνσταντίνου et al, 2013). The interpretation of the proportional adjustments condition is that companies that participate in controlled transactions frequently lack the appropriate data and uncontrolled transactions of similar circumstances to compare, so they proportionally adjust their data (Challoumis, 2021a(Challoumis, , 2021h, 2023b(Challoumis, , 2023c(Challoumis, , 2023a(Challoumis, , 2021g, 2021f, 2021b(Challoumis, , 2021c(Challoumis, , 2021e, 2021d(Challoumis, , 2022b(Challoumis, , 2022a. This means that if the tested parties conclude that the profits and losses of companies from uncontrolled transactions are significantly higher or significantly lower, they use a proportional analogy to compare them with their data.…”