SBORNÍK 66 SVOČ 2016

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.

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