The book “Guide to Transfer Pricing: Documentation, Economic Analysis and Case Studies” is aimed at all business operators and provides practical advice and technical and operational guidance to help corporate groups adopt best practices in the field of transfer pricing. Transfer pricing legislation stipulates, in fact, that transactions between companies belonging to the same multinational group must reflect the same conditions as those applicable in dealings with and between independent parties. It will be necessary to carry out specific analyses aimed at understanding the group’s value chain, individual intercompany transactions, and the functional and risk profile of each company, with the ultimate aim of selecting the transfer pricing methodology best suited to the specific circumstances of the case and demonstrating that the transfer pricing policies adopted comply with the arm’s length principle. Application to a specific case therefore requires a comprehensive understanding of transfer pricing and all related issues, as well as a proper understanding of the business model, the specific characteristics of the relevant sector, and the value chain adopted by multinational groups.

The International Taxation Series, edited by Piergiorgio Valente, provides a comprehensive examination of the most pressing issues in the field of international taxation, taking into account the economic environment in which both Italian and foreign companies operate. Through theoretical and analytical study, in-depth technical and practical analysis, case studies and references to professional practice, the series aims to provide academics, professionals, business managers and government officials with appropriate answers to the practical challenges of investing abroad.

Authors:

Della Rovere Antonella, Schipani Pietro, Valente Carola, Valente Piergiorgio, Vincenti Federico