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

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.