1. Aujean, M. (2013): Fighting Tax Fraud and Evasion: In Search of a Tax Strategy?, EC Tax Review, nº. 2, p. 64.
2. Ault, Hugh J. (2013): Some reflections on the OECD and the Sources of International Tax Principles, Tax Notes International, v. 70, num. 12, p. 1195.
3. Avi-Yonah, R. S./Alabi, O. (2014): A Model Treatry for the Age of BEPS, University of Michigan Public Law Research Paper, nº. 411.
4. Avi-Yonah, R.S. (2000): Commentary on Rosenbloom, International Tax Arbitrage and the International Tax System, Tax Law Review, Vol. 53, p. 167.
5. Baker, Philip (2015): The BEPS Project: Disclosure of AggresiveTax Planning Schemes, Intertax. V. 43. p. 85.