Courts and tax authorities increasingly refer to OECD Guidelines

Radosław Chudy

Are the OECD Transfer Pricing Guidelines merely ‘good practices’ or are they already de facto binding law?

Tax authorities, administrative courts and taxpayers themselves increasingly refer to them.

But can they be treated on a par with the CIT or PIT Act? An analysis of the regulations and the latest administrative court rulings sheds new light on this issue.

In his latest article, Radosław Chudy analyses the key aspects of this issue, including:

• the significance of the Guidelines in Polish law,
• how courts approach them in practice (based on specific judgments),
• how knowledge of them can be a powerful tool in disputes with the tax authorities.

We encourage you to read the entire article in Rzeczpospolita!

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