См. Глобальный налоговый алерт EY „The latest on BEPS – 2016 mid-year review; A review of OECD and country actions during January-June 2016”, стр. 6–7; URL: http://www.ey.com/Publication/vwLUAssets/EY-the-latest-on-beps-2016-mid-year-review/$FILE/EY-the-latest-on-beps-2016-mid-year-review.pdf.
