Более подробно см. Глобальный налоговый алерт EY «The latest on BEPS – 2016 mid-year review; A review of OECD and country actions during January – June 2016». С. 9—10. URL: 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.
