Giuliano Foglia is the author of the chapter on “The concept of transactions relevant to transfer pricing” in the book “Transfer pricing in the Italian tax system,” edited by Eugenio Della Valle, Guglielmo Maisto and Luca Miele, published by G. Giappichelli Editore Srl.
The work addresses all the most relevant aspects of transfer pricing, including income taxation, the relevance of TP in other areas of the tax system, the penalty apparatus, the tools of π₯πͺπ΄π±πΆπ΅π¦ π³π¦π΄π°ππΆπ΅πͺπ°π― and, in conclusion, an analysis of the proposed Transfer Pricing Directive COM (2023)529 π§πͺπ―π’π published in September 2023.