El Enfoque Coordinado de Inspecciones de Precios de Transferencia en la UE.

Referencias bibliográficas

• Burgers/Criclivaia, «Joint Tax Audits: Which countries may benefit most?», WTJ, n.º 3, 2016, pp. 310 y ss.
• Calderón, «The OECD ICAP: Just a new multilateral and cooperative model of tax control for MNEs?», Bulletin for International Taxation, December 2018.
• Cicin/Ehrke-Rabel/English, «Joint Audits: Applicable Law and Taxpayer Rights», WTJ, November 2018
• EU JTPF, Report on Transfer Pricing Risk Management, Brussels, June 2013, JTPF/007/FINAL/2013/EN
• Finley, «Practitioners Fear Arm's Length Principle May be in Jeopardy», TNI, December 10, 2018, pp.1125 y ss.
• Gerdes, I., «Understanding and Preparing for Multilateral Tax Audits», TNI, September 10, 2018
• Jung, Y,. «Taxpayer Fair Trial Rights and BEPS Implementation from the Perspectives of China, France and Korea», European Taxation, December 2018
• Keen, «Competition, Coordination and Avoidance in International Taxation», BIT, April/May 2018, pp. 220 y ss.
• Neubig, «Global Tax Administration Initiatives Addressing Tax Evasion and Avoidance», TNI, September 10, 2018, pp.1137 y ss.
• OECD, Handbook on Transfer Pricing Risk Assessment, 2013.
• OECD, The Changing Tax Compliance Environmment and the Role of Audit, OECD 2017
• OECD-FTA, Dealing Effectively with the Challenges of Transfer Pricing, OECD 2012
• P. Valente, «The Unlaanbaatar Declaration: 10 Key priorities in International Taxation Identified by the Global Tax Adviser's Platform (GTAP)», European Taxation, January 2019
• Salchifar, A., «The Overlap between Dispute Settlement Mechanism in WTO agreements and tax treaties», BIT, January 2019, pp. 59 y ss.
• Sheppard, «BEPS Penalty Fallout», TNI, October 22, 2018
• Sheppard, «The Limits of Friendlier Tax Administrations», TNI, October 22, 2018, pp. 369 y ss.
• Vicent/Trauman/Back/Bon/Puchkova, «International Compliance Assurance Programme– Oasis or Mirage?», 160 DTR 10, 17.08.2018