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In this article from Global Tax Weekly, NERA Affiliated Consultant Dr. Alexander Voegele and Principal Philip de Homont present a case study showing how robust economic analysis was instrumental in defending the restructuring of a well-known consumer goods group. The article describes the treatment of marketing intangibles as well as the transfer prices of goods from a Hong Kong procurement company in a European transfer pricing audit. The case was defended through an economic analysis and a residual profit split analysis.