Anti Tax Avoidance Package Factsheet. URL: europa.eu/rapid/press-release_IP-16-159_en.htm.
503
Ibid. P. 41.
504
Transfer Pricing and Multinational Enterprises. OECD, 1979.
505
Double taxation and tax evasion. Report presented by the Committee of technical experts on double taxation and tax evasion. League of Nations. Geneva, 1927. URL: faculty.law.wayne.edu/tad/Documents/League/League_Tech_Experts.pdf.