Smjernica OECD-a o transfernim cijenama iz 2010. i točki 1.70.
Some customers shop some brands in some countries and other brands in other countries, right, so what would be important for us to understand is not what is selling somewhere else, it's what local customer needs and wants. And we had established a list of priority brands we'd have to look to go after and start with that.“; a Amazon Final Transcripts: [Riaditeľ divízie „Finance“ spoločnosti Amazon Instant Video Limited, Londýn, Spojené kráľovstvo, bývalý vedúci pracovník a riaditeľ divízie „Finance“ spoločnosti Amazon.co.uk, Londýn, Spojené kráľovstvo, 5. novembra 2014, bod 1100: 5 – 10: „Philips, for example, back at this period were very, very small in the UK, quite powerful in Germany.