| 000 | 01213nab a2200253 c 4500 | ||
|---|---|---|---|
| 999 |
_c142739 _d142739 |
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| 003 | ES-MaIEF | ||
| 005 | 20221125182558.0 | ||
| 007 | ta | ||
| 008 | 200922t2020 ne ||||fo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_aBjornholm, Nikolaj _951437 |
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| 245 |
_aHigh Court Ruling in the Sandoz transfer pricing matter _bTNMM inclusion of booked goodwill when comparing with benchmarks? _c Nikolaj Bjornholm _hElectrónico |
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| 260 | _c2020 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aJanuary 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. | ||
| 650 | 4 |
_948095 _aPRECIOS DE TRANSFERENCIA |
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| 650 | 4 |
_925733 _aAMORTIZACION |
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| 650 | 4 |
_942730 _aDINAMARCA |
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| 650 | 4 |
_aJURISPRUDENCIA _947570 |
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| 773 | 0 |
_9163232 _oITPJ/2020/4 _tInternational Transfer Pricing Journal _w(IEF)65014 _x 1385-3074 _gv. 27, n. 4, 2020, p. 274-280 |
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| 942 | _cRE | ||