OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (2010). OECD, 2010. Preface. Р. 18.
495
OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Art. 9 «Associated enterprises». P. 38–39.
496
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (2010). OECD, 2010. Chapter I.
497
Интернет-портал ЕС, посвященный общей налоговой базе: Common Consolidated Corporate Tax Base (CCCTB). URL: ec.europa.eu/taxation_customs/taxation/company_tax/common_tax_base/index_en.htm.