amigoldenstein

After more than 20 years working mostly in-house in transfer pricing, one recurring theme has become very clear to me: operational transfer pricing is still largely driven by spreadsheets. At the core of operational transfer pricing is the need to test whether controlled transactions meet the arm’s length standard. In practice, this typically involves building segmented profit and loss statements  that isolate the financial results of the relevant tested transactions. These segmented P&Ls...

🚨 Italian Supreme Court Recharacterizes Cash Pool as Loan (Case No. 998/2024) In a landmark decision, the Italian Supreme Court ruled...

This video is the 2nd video in a series of videos that explain the inner workings of Cash Pools. This video discusses the short term...