High Court Ruling in the Sandoz transfer pricing matter TNMM inclusion of booked goodwill when comparing with benchmarks? Nikolaj Bjornholm Electrónico
By: Bjornholm, Nikolaj
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Material type: 
ArticlePublisher: 2020Subject(s): PRECIOS DE TRANSFERENCIA | AMORTIZACION | DINAMARCA | JURISPRUDENCIA
In:
International Transfer Pricing Journal v. 27, n. 4, 2020, p. 274-280Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | ITPJ/2020/4-1 (Browse shelf) | Available | ITPJ/2020/4-1 |
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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.
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