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Business case

Italian company that provides accounting services to its foreign subsidiary
These are services that the parent company does not sell on the market but only internally;
The subsidiary purchases these services only from the parent company.
(absence of internal benchmarks).

OBJECTIVES

Determining whether intra-group transactions comply with the arm's length principle (OECD Guidelines) – Transaction Net Margin Method;
identify Italian companies independent e comparable

Independents = no direct or indirect control link with the target company

Comparable = independent companies that provide the same type of service from the parent company to the foreign subsidiary.

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