Federico Vincenti and Carola Valente of Valente Associati GEB Partners/Crowe Valente explain how accurate comparable selection is essential in transfer pricing benchmarking, highlighting OECD approaches, practical screening steps, and lessons from recent Italian case law.
Transfer pricing analyses aimed at demonstrating compliance with the arm’s-length principle for intragroup transactions often rely on external benchmarking analyses to determine market profitability ranges.
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