Mandatory disclosure rules. Action 12: 2015 final report. Paris : OECD, 2015. 97 s. OECD/G20 base erosion and profit shifting project. Dostupné na : <http://www.oecd-ilibrary.org/taxation/mandatory-disclosure-rules-action-12-2015-final-report_9789264241442-en> ISBN 978-92-64-24137-4.