International regulations

The Ministry of Finance consistently refers to the works of the Organization for Economic Co-operation and Development (OECD) in order to justify further amendments in transfer pricing regulations. Moreover, acts established by the bodies of the European Union (EU) constitute part of the Polish legal system. Transfer pricing is a significant matter that attracts interest of both EU and OECD bodies. Examples of regulations in this area include reports issued by the EU Joint Transfer Pricing Forum (JTPF) which assists and advises the European Commission on transfer pricing matters or the OECD Guidelines on transfer prices for multinational enterprises and tax administrations (OECD Guidelines). The OECD Guidelines or JTPF reports are considered to be a part of the so-called “soft law”, however, theses and solutions included in documents published by OECD and JTPF should be treated by taxpayers and tax authorities (fiscal control and customs service) as a set of good practices as well as a reference point in interpreting national regulations. The above described approach has been also reflected in the case law of administrative courts (see e.g. the Judgment of the Supreme Administrative Court of 20 June 2018, II FSK 1665/16).

The most important documents from the perspective of transfer pricing issues, published by the OECD, JTPF and other institutions of international character are listed below.