Limiting base erosion involving interest deductions and other financial payments action 4 - 2016 update : inclusive framework on BEPS. Paris : OECD, 2017. 209 s. OECD/G20 base erosion and profit shifting project. Dostupné na : <http://www.oecd-ilibrary.org/taxation/limiting-base-erosion-involving-interest-deductions-and-other-financial-payments-action-4-2016-update_9789264268333-en> ISBN 978-92-64-26832-6.