См. Глобальный налоговый алерт «OECD releases final reports on BEPS Action Plan». URL: www.ey.com/Publication/vwLUAssets/OECD_releases_final_reports_on_BEPS_Action_Plan/$FILE/2015G_CM5818_OECD%20releases%20final%20reports%20on%20BEPS%20Action%20Plan.pdf; PWC Tax Policy Bulletin: Multinationals receive OECD recommendations on BEPS proposals for G20 and wider take-up. URL: www.pwc.com/gx/en/tax/newsletters/tax-policy-bulletin/assets/pwc-oecd-provides-beps-recommendations-for-multinational-companies.pdf; KPMG Special report on BEPS. URL: https://home.kpmg.com/content/dam/kpmg/pdf/2015/11/tnf-beps-special-report.pdf.
