The Resource High Court Ruling in the Sandoz transfer pricing matter : TNMM inclusion of booked goodwill when comparing with benchmarks?

High Court Ruling in the Sandoz transfer pricing matter : TNMM inclusion of booked goodwill when comparing with benchmarks?

Label
High Court Ruling in the Sandoz transfer pricing matter : TNMM inclusion of booked goodwill when comparing with benchmarks?
Title
High Court Ruling in the Sandoz transfer pricing matter : TNMM inclusion of booked goodwill when comparing with benchmarks?
Creator
Subject
Language
eng
Summary
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
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 27 (2020), no. 4 ; p. 274-280
http://library.link/vocab/creatorName
Bjørnholm, N
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • case law
  • goodwill
  • amortization
  • EBIT
  • TNMM
Label
High Court Ruling in the Sandoz transfer pricing matter : TNMM inclusion of booked goodwill when comparing with benchmarks?
Instantiates
Publication
Label
High Court Ruling in the Sandoz transfer pricing matter : TNMM inclusion of booked goodwill when comparing with benchmarks?
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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