High Court Ruling in the Sandoz transfer pricing matter : TNMM inclusion of booked goodwill when comparing with benchmarks?
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The work High Court Ruling in the Sandoz transfer pricing matter : TNMM inclusion of booked goodwill when comparing with benchmarks? represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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High Court Ruling in the Sandoz transfer pricing matter : TNMM inclusion of booked goodwill when comparing with benchmarks?
Resource Information
The work High Court Ruling in the Sandoz transfer pricing matter : TNMM inclusion of booked goodwill when comparing with benchmarks? represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- High Court Ruling in the Sandoz transfer pricing matter : TNMM inclusion of booked goodwill when comparing with benchmarks?
- 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
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
Context
Context of High Court Ruling in the Sandoz transfer pricing matter : TNMM inclusion of booked goodwill when comparing with benchmarks?Work of
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/IlP344iK0vI/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/IlP344iK0vI/">High Court Ruling in the Sandoz transfer pricing matter : TNMM inclusion of booked goodwill when comparing with benchmarks?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
