OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (2010). OECD, 2010. Chapter I.
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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.
