The Order of the Court of Cassation No. 27283 of October 2, 2024: A New Decision on a Perennially Sensitive Issue The decision under review was issued by the First Civil Section of the Italian Court of Cassation in response to an appeal filed against a 2019 ruling by the Court of Appeal of Rome. […]
L’ordinanza della Corte di Cassazione n. 27283 del 2 ottobre 2024, una nuova pronuncia su un tema sempre delicato La pronuncia in commento è stata resa dalla I Sezione Civile della Corte di Cassazione, pronunciatasi a seguito di un ricorso presentato avverso una sentenza della Corte di Appello di Roma del 2019. Gli Ermellini, con […]
The 2010 OECD Guidelines emphasized the primacy of the Comparable Uncontrolled Price (CUP) method in transfer pricing, which relies on price lists or tariffs from transactions between an entity and independent third parties. This method was favored over the Transactional Net Margin Method (TNMM), which is based on external benchmarking using comparable operators. >> READ OUR […]
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