Fuxa, Diletta

Selection of loss-making comparables state of the art' in Italy / Diletta Fuxa, Giuseppe Ferrisi .-- , 2024

Diletta Fuxa is a transfer pricing partner and Giuseppe Ferrisi is a transfer pricing manager at Alma LED in Milan. In this article, Fuxa and Ferrisi describe why the selection of comparables is of paramount importance in any transfer pricing analysis, providing a technical point of view on evaluating the companies to be selected, verifying the existence of comparability factors, and identifying any anomalies affecting the arm’s-length range.


ITALIA
PRECIOS DE TRANSFERENCIA
EMPRESAS MULTINACIONALES


Ferrisi, Giuseppe

Tax Notes International 1048-3306 v. 114, n. 6, May 6 2024, p. 837-842

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