Bjornholm, Nikolaj
High Court Ruling in the Sandoz transfer pricing matter TNMM inclusion of booked goodwill when comparing with benchmarks? Electrónico / Nikolaj Bjornholm .-- , 2020
Disponible únicamente en formato electrónico.
Resumen.
January 2020, the Danish High Court decided in the Sandoz case. The issue was whether under the transactional net margin method (TNMM), the exclusion by Sandoz of goodwill amortizations were justified, when comparing its EBIT margins with those of a benchmark study. This article presents an overview and discussion of the case.
PRECIOS DE TRANSFERENCIA
AMORTIZACION
DINAMARCA
JURISPRUDENCIA
International Transfer Pricing Journal 1385-3074v. 27, n. 4, 2020, p. 274-280
High Court Ruling in the Sandoz transfer pricing matter TNMM inclusion of booked goodwill when comparing with benchmarks? Electrónico / Nikolaj Bjornholm .-- , 2020
Disponible únicamente en formato electrónico.
Resumen.
January 2020, the Danish High Court decided in the Sandoz case. The issue was whether under the transactional net margin method (TNMM), the exclusion by Sandoz of goodwill amortizations were justified, when comparing its EBIT margins with those of a benchmark study. This article presents an overview and discussion of the case.
PRECIOS DE TRANSFERENCIA
AMORTIZACION
DINAMARCA
JURISPRUDENCIA
International Transfer Pricing Journal 1385-3074v. 27, n. 4, 2020, p. 274-280