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
  • 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
Note
20200812
Other control number
itpj_2020_04_dk_1.html
Label
High Court Ruling in the Sandoz transfer pricing matter : TNMM inclusion of booked goodwill when comparing with benchmarks?
Publication
Note
20200812
Other control number
itpj_2020_04_dk_1.html

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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