OECD guidelines – a non-binding document or already a source of law?

Radosław Chudy

Although OECD guidelines are not formally a source of law in Poland, in practice they are already treated almost as binding regulations. Tax authorities, administrative courts and taxpayers themselves are increasingly referring to them when determining transaction prices. So are the OECD Guidelines merely a set of recommendations or are they already de facto binding law? An analysis of current regulations and case law sheds new light on this issue. (…)

The entire article is available at rp.pl