Court of Justice (ECJ or Court, hereinafter), in its recent case-law, dealt extensively with the legal nature of guidelines … principles set out in this case law for the guidelines should also be relevant for handbook …Article 16 of the EBA Founding Regulation enables the EBA to issue guidelines and recommendations, while Articles 8 (1 …

OECD Transfer Pricing Guidelines and analyses the relationship between this non-binding instrument and the formal sources … of law. From the perspective of international law, the OECD Guidelines are mainly connected to double tax treaties, but …, references to the OECD Guidelines can be found in the tax legislation of some countries and, especially, in the interpretative …