The Complexities of Transfer Pricing for Luxury Brands: Case Studies and Critical Reflections

M.S. Screpante

doi:10.59403/3xytahv

August 20, 2025International Transfer Pricing Journal

The Complexities of Transfer Pricing for Luxury Brands: Case Studies and Critical Reflections

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Key Points

Transfer pricing issues lead to significant disputes for luxury brands, driven by value from intangible assets.
Key cases examined include Ferragamo and Dolce & Gabbana, revealing challenges in IP valuation and documentation.
Case studies reveal complex transfer pricing methods in the luxury sector, influencing brand prestige and economic substance.
This analysis may guide MNEs in developing better strategies for documentation and compliance in transfer pricing.

Implication

Analysis highlights disputes over transfer pricing methods and IP valuation within luxury brands, suggesting complex challenges.

Abstract

This article examines the transfer pricing challenges faced by the luxury sector, where value is driven primarily by intangibles such as trademarks, design and brand prestige rather than tangible goods. Through case studies of Ferragamo, Dolce & Gabbana and SAS Roger Vivier Paris, the article highlights disputes over method selection, IP valuation, and economic substance and robust documentation for MNEs.

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Cite This Study

M.S. Screpante (2025) studied this question.

synapsesocial.com/papers/68af4cd8ad7bf08b1ead6408 https://doi.org/10.59403/3xytahv

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The Complexities of Transfer Pricing for Luxury Brands: Case Studies and Critical Reflections

Key Points

Implication

Abstract

Discussion

Cite This Study

The Complexities of Transfer Pricing for Luxury Brands: Case Studies and Critical Reflections

Key Points

Implication

Abstract

Discussion

Cite This Study

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