References

• 2018“Taxation Where Value is Created” and the OECD/G20 Base Erosion and Profit Shifting Initiative54 cited
• 2017Cross-Border Tax Dispute Resolution in the 21st century: A Comparative Study of Existing Bilateral and Multilateral Remedies20 cited
• 2017Country-by-Country Reporting: Handbook on Effective Tax Risk Assessment15 cited
• 2016Joint Tax Audits: Which Countries May Benefit Most?14 cited
• 2018Back to Grass Roots: The Arm’s Length Standard, Comparability and Transparency – Some Perspectives from the Emerging World14 cited

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