Transfer pricing methodologies based on market evidence are directly affected by economic circumstances and consequently, in times of economic downturn, the use of such valuation techniques could have a direct impact on the output of the appraisal. On the other hand, in a time of economic crisis, the use of transfer pricing methodologies based on cash flow could harden the negative effects of the market worsening since the latter are indirectly embodied in key parameters. This article compares these methodologies and their assumptions. The considerations described above are particularly relevant in business restructuring processes of multinational enterprises that are recurrent in times of market discontinuity.