Determining an arm’s-length price for transactions involving intangible assets is particularly challenging due to their intrinsic characteristics. The uniqueness of intangible assets, the difficulty in identifying reliable comparables, and the complexity of valuing them at the time of transfer often complicate the application of the methods outlined in the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022 (the OECD Guidelines), as well as in Italian transfer pricing regulations.