Vidjeti i Smjernice OECD-a o transfernim cijenama iz 2010., točka 1.42. i Smjernice OECD-a o transfernim cijenama iz 2017., točka 1.51.
Amazon Final Transcripts: [Vice President International Retail, Amazon Corporate LLC, US, former Head of European Retail Business, responsible for all retail operations in Europe, LuxOpCo, Luxembourg], 3. novembra 2014, bod 493: 24 – 25, bod 494: 1 – 5.