Kwartalnik Prawa Podatkowego > 2019 > 1 > 45-60
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journal ISSN : | 1509-877X |
DOI | 10.18778/1509-877X.2019.01.03 |
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Bibliography
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Action Plan on Base Erosion and Profit Shifting, OECD Publishing, Paris 2013.
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Aligning Transfer Pricing Outcomes with Value Creation, Actions 8–10 – 2015 Final Reports, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris 2015.
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Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance, Action 5 – 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris 2015.