Category Resale Price Method

Resale Price Method, CUP, Oil and Gas Transfer Pricing, TNMM/CPM

Transfer Pricing Issues in Italian Imports of Russian Natural Gas

Italy’s Supreme Court remanded May 17, 2022 a case in which Regional Tax Commission of Lombardy challenged the transfer pricing between Promgas Spa and Gazprom Export, finding alleged deficiency in the tax authority’s application of the Transactional Net Margin Method (TNMM).

Harold McClure
August 9, 2022

Pharmaceutical Industry, Benchmarking, Resale Price Method, Tax Controversy, TNMM/CPM

RPM vs. TNMM: Benchmarking a LATAM Pharmaceutical Distributor

To determine whether the usual financial ratios provide insights into what would represent an arm's length range, any analysis of controlled healthcare distributors must account for the underlying facts surrounding the functions and expenses occurred by the distribution affiliate.

Harold McClure
October 6, 2021

Transfer Pricing Issues in Italian Imports of Russian Natural Gas

RPM vs. TNMM: Benchmarking a LATAM Pharmaceutical Distributor

Terms of use

By registering with EdgarStat®, you agree not to: