OECD Transfer Pricing Guidelines in the Polish legal system. An overview of recent problems

Authors

DOI:

https://doi.org/10.12775/PBPS.2019.011

Keywords

transfer pricing, soft-law, Constitution, interpretation

Abstract

The authors attempt to explore the status of the OECD Transfer Pricing Guidelines in the Polish Constitutional system and its meaning in the sphere of taxation. They arrive at the conclusion that the OECD TPG’s can be used in the process of interpretation of statutory provisions, but they cannot be used as the sole basis of tax authorities’ decisions,

References

Lasiński-Sulecki K., Ceny transferowe w prawie podatkowym i celnym. Wpływ powiązania przedsiębiorstw na podstawę wymiaru podatków i ceł w pra-wie polskim, międzynarodowym i unijnym, LEX a Wolters Kluwer business, Warszawa 2014.

Lasiński-Sulecki K., Changes in Transfer Pricing Legislation and Practice, “International Transfer Pricing Journal” 2017, No 3.

Lasiński-Sulecki K., Morawski W., Raporty BEPS i zmiany Wytycznych OECD a obowiązki podatników w sferze cen transferowych, „Przegląd Podatkowy” 2018, No 11, pp. 24–29.

Lasiński-Sulecki K., Morawski W., Wytyczne OECD jako urojona podstawa prawna działań organów podatkowych w zakresie cen transferowych – uwagi w kontekście non-recognition i recharacterisation rules, [in:] J. Głuchowski (ed.), Współczesne problemy prawa. Teoria i praktyka, Vol. I, Wolters Kluwer Polska, Warszawa 2019.

Lasiński-Sulecki K., OECD Guidelines. Between Soft-Law and Hard-Law in Transfer Pricing Matters, “Comparative Law Review” 2014, Vol. 17, pp. 63–79.

Sojak S., Ceny transferowe. Teoria i praktyka, Wydawnictwo Naukowe PWN, Warszawa 2001.

Storck A., OECD Transfer Pricing Guidelines – A Business Perspective [in:] Practical Experience with the OECD Transfer Pricing Guidelines. Proceedings of a Seminar held in London in 1998 during the 52nd Congress of International Fiscal Association, Vol. 23b, Kluwer Law International, Haga– Londyn–Boston 1999.

State and Local Government Budget Law

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Published

2019-08-07

How to Cite

1.
LASIŃSKI-SULECKI, Krzysztof and MORAWSKI, Wojciech. OECD Transfer Pricing Guidelines in the Polish legal system. An overview of recent problems. State and Local Government Budget Law. Online. 7 August 2019. Vol. 7, no. 2, pp. 9-20. [Accessed 5 July 2025]. DOI 10.12775/PBPS.2019.011.

Issue

Vol. 7 No. 2 (2019)

Section

Articles

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