“…Therefore, the government needs to apply the fixed-length principle. The fixed-length principle indicates that the companies of controlled transactions manage transactions and achieve to avoid tax-paying (Cai, 2017;Abdelkafi, 2018;Challoumis, 2019a;Constantinos Challoumis, 2019;Bernasconi and Espinosa-Cristia, 2020;C. Challoumis, 2020;Jeon, Kim and Kwon, 2020).…”