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"Best Method" Principle Clarified

January 1, 2025
"Best Method" Principle Clarified

"Best Method" Principle Clarified

Italy's Supreme Court (2024, Case No. 26432) reaffirmed that the most reliable method should be applied, consistent with OECD standards. While all OECD methods are accepted (CUP, Resale Price, Cost Plus, TNMM, Profit Split), traditional methods generally receive priority if they provide comparable reliability.

Source:

Ministerial Decree & Court Commentary

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