1. Bundesministerium der Finanzen. Die Steuerharmonisierung. Mimeograph. Bonn, 1984.
2. Commission of the European Communities. ‘Proposal for a Council Regulation on the Statute for European Companies.’ Amended proposal presented by the Commission to the Council on May 13, 1975, pursuant to the second paragraph of Article 149 of the EC Treaty. Bulletin of the European Communities, Supplement 4/75, 1975.
3. Commission of the European Communities. ‘Proposal for a Council Directive on the Elimination of Double Taxation in connection with the Adjustment of Transfers of Profits Between Associated Enterprises (Arbitration Procedure).’ Submitted by the Commission to the Council. Official Journal. C 301, 21.12.76, 1976.
4. Commission of the European Communities. ‘Report on the Scope for Convergence of Tax Systems in the Community.’ Bulletin of the European Communities, Supplement 1, 1980a.
5. Commission of the European Communities. Report on the Computation of Business Profits for Tax Purposes. Doc. XV/271/80. Mimeograph. Brussels, 1980b.