The issue of transfer pricing appeared in the 1960s, first at the level of individual countries (eg the American guidelines for transactions between related entities in 1968), and in the face of the emergence of a situation of shifting tax burdens between countries shortly afterwards at the international level.
Currently, the issue of transfer pricing is of interest to several international organizations, whose studies and standards have contributed to various aspects of settlements of transactions between related entities and have been applied in national regulations, including Polish ones.
Name of the legal act
Revised Code of Conduct for the Effective Implementation of the Convention on the Elimination of Double Taxation on the Adjustment of Profits of Associated Enterprises 2009 / C 322/01
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Resolution of the Council and 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 enterprises associated in the European Union (EU DCT) (2006 / C 176/01)
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Report on the use of comparative data in the EU
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Final report on improving the functioning of the Arbitration Convention
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COMMUNICATION FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT, THE COUNCIL AND THE EUROPEAN ECONOMIC AND SOCIAL COMMITTEE on the work of the Joint EU Transfer Pricing Forum from July 2012 to January 2014
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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 from April 2009 to June 2010 and related proposals: 1. Guidelines on low-value services in-group added value and 2. Potential tripartite approaches outside the EU
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COMMUNICATION FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT, THE COUNCIL AND THE EUROPEAN ECONOMIC AND SOCIAL COMMITTEE on the work of the Joint EU Transfer Pricing Forum from July 2010 to June 2012 and related conclusions: 1) a report on small and medium-sized enterprises and transfer pricing; and 2) a report on cost-sharing agreements with respect to services that do not create intangible assets
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