Smjernice OECD-a o transfernim cijenama iz 2010., točke 9.23. i 9.26.
Dolná snemovňa (House of Commons) parlamentu Spojeného kráľovstva: správa o účtoch za roky 2011 – 2012 daňovej a colnej správy Spojeného kráľovstva, HMRC – písomné doklady spoločnosti Amazon EU Sarl [LuxOpCo] od Andrewa Cecila, 13. november 2012: „Amazon EU Sarl [LuxOpCo] owns the inventory, earns the profits associated with the selling these products to end customers and bears the risk of any loss. From Luxembourg, Amazon EU Sarl processes and settles payments from its European customers.“ Dostupné na tejto adrese: https://publications.parliament.uk/pa/cm201213/cmselect/cmpubacc/writev/716/m03.htm.