Countering harmful tax practices more effectively, taking into account transparency and substance. Paris : OECD, 2014. 64 s. OECD/G20 base erosion and profit shifting project. Dostupné na : <http://www.oecd-ilibrary.org/taxation/countering-harmful-tax-practices-more-effectively-taking-into-account-transparency-and-substance_9789264218970-en> ISBN 978-92-64-21885-7. ISSN 2313-2604.