Vidjeti Smjernice OECD-a o transfernim cijenama iz 2010., poglavlje IX.
Amazon Final Transcripts: [viceprezident a riaditeľ so zodpovednosťou za nemecký trh v spoločnosti Amazon Deutschland Services GmbH, Mníchov, Nemecko], 5. novembra 2014, bod 1002: 2 – 12: „So even within a category, there is no magic key that you can just use to turn and everything works in the category.