Documents: OECD
- OECD, The OECD’s Project on Harmful Tax Practices: 2006 Update on Progress in Member Countries (2006).
- OECD, Harmful Tax Competition: An Emerging Global Issue (1998).
- OECD, Preferential Regime Criteria (2004).
- OECD Committee on Fiscal Affairs, Report on the Attribution of Profits to Permanent Establishments, Parts I, II and III (2006).
