EU guidelines and reports
Transfer pricing emerged as a subject in the 1960s, first at the level of individual countries (for example the United States guidelines for transactions between related parties in 1968) and, as the shifting of tax burdens between countries began to appear, soon afterwards at international level.
Transfer pricing is currently a subject of interest for several international organisations whose work and standards have contributed to various aspects of settlements for transactions between related parties and have found their way into national legislation, including the Polish rules.
Title of the legal act
Revised Code of Conduct for the effective implementation of the Convention on the elimination of double taxation in connection with the adjustment of profits of associated enterprises 2009/C 322/01 www
Resolution of the Council and of the representatives of the governments of the Member States, meeting within the Council, of 27 June 2006 on a code of conduct on transfer pricing documentation for associated enterprises in the European Union (EU TPD) (2006/C 176/01)
Report on the use of comparables in the EU
Final report on improving the functioning of the Arbitration Convention
COMMUNICATION FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT, THE COUNCIL AND THE EUROPEAN ECONOMIC AND SOCIAL COMMITTEE on the work of the EU Joint Transfer Pricing Forum in the period July 2012 to January 2014
COMMUNICATION FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT, THE COUNCIL AND THE EUROPEAN ECONOMIC AND SOCIAL COMMITTEE on the work of the EU Joint Transfer Pricing Forum in the period April 2009 to June 2010 and related proposals: 1. Guidelines on low value adding intra-group services and 2. Potential approaches to non-EU triangular cases
COMMUNICATION FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT, THE COUNCIL AND THE EUROPEAN ECONOMIC AND SOCIAL COMMITTEE on the work of the EU Joint Transfer Pricing Forum in the period July 2010 to June 2012 and related proposals: 1) a report on small and medium-sized enterprises and transfer pricing and 2) a report on cost contribution arrangements on services not creating intangible property