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476

Seznam zdrojů

Odborná literatura:

AMATUCCI, Andrea.

International tax law

. 2nd ed. Frederick, MD: Sold and dis-

tributed in North, Central and South America by Aspen Publishers, c2012. ISBN

978-904-1137-272.

BATES, John. Limitation on Benefits Articles in Income Tax Treaties: The Current

State of Play [article].

Intertax

[online]. 2013,

41

(Issues 6 & 7), s. 395 [cit. 2016-03-

14]. ISSN 01652826.

COTRUT, Madalina.

International tax structures in the BEPS era: an analysis of anti-

-abuse measures

. Amsterdam, The Netherlands: IBFD, 2015. ISBN 978-908-7223-

342.

DE BROE, Luc. BEPS Action 6: Tax Treaty Abuse [article].

Intertax

[online]. 2015,

43

(2), 122 [cit. 2016-03-16]. ISSN 01652826.

DOURADO, Ana Paula. Aggressive Tax Planning in EU Law and in the Light of

BEPS: The EC Recommendation on Aggressive Tax Planning and BEPS Actions 2

and 6 [article].

Intertax

[online]. 2015,

43

(1), 42 [cit. 2016-03-16]. ISSN 01652826.

JANSKÝ, Petr. Ukazatele zdanění mezinárodních společností v České republice.

Čes-

ký finanční a účetní časopis

[online]. 2015,

2015

(4), 24-38 [cit. 2016-03-16]. DOI:

10.18267/j.cfuc.457. ISSN 1802-2200. Dostupné z:

http://www.vse.cz/cfuc/457

JANSKÝ, Petr. Corporate tax base erosion and profit shifting out of the Czech Re-

public.

Post-Communist Economies

[online]. 2015,

27

(4), 537-546 [cit. 2016-03-16].

DOI: 10.1080/14631377.2015.1084733. ISSN 14631377.

KEMMEREN, Eric C. C. M. Double Tax Conventions on Income and Capital and

the EU: Past, Present and Future [article].

EC Tax Review

[online]. 2012,

21

(3), 157

[cit. 2016-03-15]. ISSN 09282750.

KEMMEREN, Eric C. C. M. Where Is EU Law in the OECD BEPS Discussion [edi-

torial].

EC Tax Review

[online]. 2014,

23

(4), 190 [cit. 2016-03-16]. ISSN 09282750.

LANG, Michael. BEPS Action 6.

WU international taxation research paper series

[on-

line]. 2014, , s. 659 [cit. 2016-03-16].

LANG, Michael.

The impact of the OECD and UN model conventions on bilateral tax

treaties

. New York: Cambridge University Press, 2012. ISBN 978-110-7019-720.

SCHWARZ, Jonathan.

Schwarz on tax treaties

. 2nd ed. Kingston-upon-Thames, Su-

rrey: CCH, c2011. ISBN 978-184-7982-971.

TERRA, B a Peter Jacob WATTÈL.

European tax law

. 6th ed. Frederick, MD: Sold

and distributed in North, Central and South America by Aspen Publishers, c2012.

ISBN 978-904-1138-781.