Vidjeti i Smjernice OECD-a o transfernim cijenama iz 1995., točku 1.25. i Smjernice OECD-a o transfernim cijenama iz 2017., točke 1.61. i 1.65.
Dolná snemovňa (House of Commons) parlamentu Spojeného kráľovstva: ústne poskytnuté údaje pred Komisii účtov verejnej správy v pondelok 12. novembra 2012: svedecká výpoveď Cecila: „The inventory of goods that are in our fulfilment centres across Europe belongs to Amazon EU Sarl [LuxOpCo] and does not belong to the local entities that we may have across Europe.“; „Amazon.co.uk is a service company in the UK providing services to Amazon EU Sarl [LuxOpCo] for which it receives payment.“ Dostupné na tejto adrese: https://publications.parliament.uk/pa/cm201213/cmselect/cmpubacc/716/121112.htm.