(Replicirano web-mjesto: razvoj) i Sporazum s društvom [B], odjeljak 2.1.
Správa ex post o TC z roku 2017, s. 13: „The tax court relied on Amazon's uncontrolled transactions with its M.com business partners for website technology, external trademark comparables for marketing intangibles, and Amazon's uncontrolled transactions for customer referral fees under the Associates and Syndicated Stores programs for customer information.“