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Calderòn: The OECD Transfer Pricing Guidelines as a Source of Tax Law: Is Globalization Reaching the Tax Law? Interax: Volume 35, Issue 1.

Ernst & Young: Worldwide Transfer Pricing Reference Guide, 2019-20.

European Court of Justice (ECJ), 21 January 2010, C-311/08 (SGI), ECLI:EU:C:2010:26.

ECJ 31 May 2018, C-382/16 (Hornbach), ECLI:EU:C:2018:366.

Ismer/Ruß: What Is International Double Taxation? Intertax, Vol. 48 (2020), 555.

Keuschnigg & Devereux: The arm’s length principle and distortions to multinational firm organization, Journal of International Economics, Vol. 89, 432.

Lang/Petruzzi: Transfer Pricing Developments Around the World 2020, Kluwer Law International, 2020.

Langbein & Fuss: The OECD/G20-BEPS-Project and the Value Creation Paradigm: Economic Reality Disemboguing into the Interpretation of the ‘Arm’s Length’ Standard, The International Lawyer, Volume 51, 2018, 259.

Li: Global Profit Split: An Evolutionary Approach to International Income Allocation, Canadian Tax Journal, Vol. 50, No. 3, 2002, 823.

Monsenego: Introduction to Transfer Pricing, Kluwer Law International, 2015.

Navarro: The Arm’s Length Standard and Tax Justice: Reflections on the Present and the Future of Transfer Pricing, World Tax Journal 2018, 351.

OECD: Transfer Pricing and Multinational Enterprises (OECD Report 1979).

Phelps: Guide to International Transfer Pricing: Law, Tax Planning and Compliance Strategies, Kluwer Law International, 8th Ed., 2018.

Raimondos-Möller & Scharf: Transfer pricing rules and competing governments, Oxford Economic Papers, Volume 54, Issue 2, 2002, 230.

Reimer/Rust: Klaus Vogel on Double Taxation Conventions, 4th Ed., Kluwer Law International, 2015.

Samuelson: The Multinational Firms with Arm’s Length Transfer Price Limits. Journal of International Economics, Vol. 13, 365.

Schreiber & Fell: International Profit Allocation, Intangibles, and Sales-Based Transactional Profit Split, World Tax Journal 9, 1.

Teixeira, Tax Treaty Consequences of Secondary Transfer Pricing Adjustments, Intertax, Vol. 37 (2009), 449.

Wittendorff: The Transactional Ghost of Article 9(1) of the OECD Model, Bulletin for International Taxation 63 (3), 107.