“Transfer Pricing is not an exact science. Translations prove it.
Translation from English into Italian
Resale Method‎ – Metodo del Prezzo di Rivendita
- ‎Translation from Italian into English
Metodo ReSale – KingSalt Method*
(P. Valente, based on hands-on experience)

It is the habit of Italians to intersperse the Italian language with Italianized English technical terms. As such “Resale Method” would be incorrect if you know that in Italian
Re = King
Sale = Salt
This ends up being an alternative uncodified Transfer Pricing Method.