Более подробно см. информацию на сайте совета ЕС. URL: www.consilium.europa.eu/en/press/press-releases/2015/12/08-ecofin-cross-broder-tax-ruling.
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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. 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.
