SELECTED BOOKS, ARTICLES, AND OTHER DOCUMENTSAbi-Saab, Georges et al. The Changing Constitution of the United Nations. Edited by Fox, Hazel. London: British Institute of International and Comparative Law, 1997.
,Advisory Committee of Jurists. Permanent Court of International Justice. Procès-Verbaux of the Proceedings of the Committee, June 16th – July 24th 1920 with Annexes. The Hague: Van Langenhuysen Bros., 1920.
Akehurst, Michael. “Custom as a Source of International Law.” British Yearbook of International Law 47 (1974–1975): 1–53.
Akehurst, Michael. “The Hierarchy of the Sources of International Law.” British Yearbook of International Law 47 (1974–1975): 273–85.
Alvarez, José E.International Organizations as Law-Makers. Oxford: Oxford University Press, 2005.
,American Law Institute. Federal Income Tax Project: International Aspects of United States Income Taxation II: Proposals on United States Income Tax Treaties. Philadelphia: The American Law Institute, 1992. (Cited as American Law Institute, Proposals on U.S. Income Tax Treaties.)
,American Law Institute. Restatement of the Law Third: The American Law Institute: Restatement of the Law: The Foreign Relations Law of the United States. Vols. 1–2. St. Paul: American Law Institute Publishers, 1987. (Cited as Restatement (Third).)
Anaya, S. James. “Indigenous Peoples and Their Demands within the Modern Human Rights Movement.” In The Universal Declaration of Human Rights: Fifty Years and Beyond, ed. Danieli, Yael, Stamatopoulou, Elsa, and Dias, Clarence J., 149–61. Amityville, N.Y.: Baywood Publishing Co., 1999.
Anaya, S. James. Indigenous Peoples in International Law. New York: Oxford University Press, 1996.
An-Na'im, Abdullahi Ahmed. “Introduction: Competing Claims to Religious Freedom and Communal Self-Determination in Africa.” In Proselytization and Communal Self-Determination in Africa, ed. An-Na'im, Abdullahi Ahmed, 1–28. Maryknoll, N.Y.: Orbis Books, 1999.
An-Na'im, Abdullahi Ahmed. Toward an Islamic Reformation: Civil Liberties, Human Rights, and International Law. Syracuse, N.Y.: Syracuse University Press, 1990.
Anscombe, G. E. M. “On the Source of the Authority of the State.” In Authority, ed. Raz, Joseph, 142–73. New York: New YorkUniversity Press, 1990.
Arberry, A. J., trans. The Koran Interpreted. 2 vols. New York: Simon and Schuster, 1955.
Arend, Anthony Clark. Legal Rules and International Society. New York: Oxford University Press, 1999.
Avi-Yonah, Reuven S.International Tax as International Law: An Analysis of the International Tax Regime. Cambridge: Cambridge University Press, 2007.
Avi-Yonah, Reuven S. “The Rise and Fall of Arm's Length: A Study in the Evolution of U.S. International Taxation.” Virginia Tax Review 15 (1995): 89–159.
Bahá'u'lláh, . Tablets of Bahá'u'lláh Revealed after the Kitáb-i-Aqdas. Translated by Taherzadeh, Habib. Wilmette, Ill.: Bahá'í Publishing Trust, 1988.
Bassiouni, M. Cherif. Crimes Against Humanity in International Criminal Law. 2nd rev. ed. The Hague: Kluwer Law International, 1999.
Baxter, R. R. “International Law in ‘Her Infinite Variety.’” International and Comparative Law Quarterly 29 (1980): 549–66.
Baxter, R. R.. “Multilateral Treaties as Evidence of Customary International Law.” British Yearbook of International Law 41 (1965–1966): 275–300.
Baxter, R. R.. “Treaties and Custom.” Recueil des cours 129 (1970-I): 25–105.
Bederman, David J.The Spirit of International Law. Athens, Ga.: The University of Georgia Press, 2002.
Bos, Maarten. “The Identification of Custom in International Law.” German Yearbook of International Law 25 (1982): 9–53.
Boyle, Alan. “Soft Law in International Law-Making.” In International Law, ed. Evans, Malcolm D., 141–58. 2nd ed. Oxford: Oxford University Press, 2006.
Boyle, Kevin. “Freedom of Thought, Freedom of Conscience, Freedom of Religion and Freedom of Belief as Internationally Protected Rights: What Is Agreed and What Is Not Agreed.” In Democracy, the Rule of Law and Islam, ed. Cotran, Eugene and Sherif, Adel Omar, 373–92. London: Kluwer Law International, 1999.
Bradley, Curtis A., and Goldsmith, Jack L.. “Customary International Law as Federal Common Law: A Critique of the Modern Position.” Harvard Law Review 110 (1997): 815–76.
Brierly, James Leslie. The Basis of Obligation in International Law and Other Papers. Edited by Lauterpacht, Sir Hersch and Waldock, C. H. M.. Oxford: Clarendon Press, 1958.
Brierly, James Leslie. The Law of Nations: An Introduction to the International Law of Peace. Edited by Waldock, Sir Humphrey. 6th ed. New York: Oxford University Press, 1963.
Brooks, E. Bruce, and Brooks, A. Taeko, trans. The Original Analects: Sayings of Confucius and His Successors. New York: Columbia University Press, 1998.
Brown, Chris. International Relations Theory: New Normative Approaches. New York: Columbia University Press, 1992.
Brownlie, Ian. Principles of Public International Law. 7th ed. Oxford: Oxford University Press, 2008.
Buergenthal, Thomas. “To Respect and to Ensure: State Obligations and Permissible Derogations.” In The International Bill of Rights: The Covenant on Civil and Political Rights, ed. Henkin, Louis, 72–91. New York: Columbia University Press, 1981.
Bull, Hedley. The Anarchical Society: A Study of Order in World Politics. 3rd ed. New York: Columbia University Press, 1977.
Byers, Michael. Custom, Power and the Power of Rules: International Relations and Customary International Law. Cambridge: Cambridge University Press, 1999.
Capotorti, Francesco. “L'extinction et la suspension des traités.” Recueil des cours 134 (1971-III): 417–587.
Carroll, Mitchell B.Taxation of Foreign and National Enterprises. Vol. 4, Methods of Allocating Taxable Income. Geneva: League of Nations, 1933. (Cited as Carroll, Methods of Allocating Taxable Income.)
Cassese, Antonio. International Criminal Law. 2nd ed. Oxford: Oxford University Press, 2008.
Cassese, Antonio. International Law. 2nd ed. Oxford: Oxford University Press, 2005.
Cassese, Antonio. International Law in a Divided World. Oxford: Clarendon Press, 1986.
Charlesworth, H. C. M. “Customary International Law and the Nicaragua Case.” Australian Yearbook of International Law 11 (1984–1987): 1–31.
Charlesworth, Hilary, and Chinkin, Christine. The Boundaries of International Law: A Feminist Analysis. Manchester: Manchester University Press, 2000.
Charney, Jonathan I. “International Agreements and the Development of Customary International Law.” Washington Law Review 61 (1986): 971–96.
Charney, Jonathan I. “The Persistent Objector Rule and the Development of Customary International Law.” British Yearbook of International Law 56 (1985): 1–24.
Charney, Jonathan I. “Universal International Law.” American Journal of International Law 87 (1993): 529–51.
Charpentier, Jean. “Tendances de L'Élaboration du Droit International Public Coutumier.” In L'Élaboration du Droit International Public, Société Française pour le Droit International, 105–31. Paris: Éditions A. Pedone, 1975.
Cheng, Bin. General Principles of Law as Applied by International Courts and Tribunals. London: Stevens & Sons, 1953.
Cheng, Bin. “United Nations Resolutions on Outer Space: ‘Instant’ International Customary Law?” In International Law: Teaching and Practice, ed. Cheng, Bin, 237–62. London: Stevens & Sons, 1982.
Clapham, Andrew. Human Rights Obligations of Non-State Actors. Oxford: Oxford University Press, 2006.
Clausing, Kimberly A., and Avi-Yonah, Reuven S.. Reforming Corporate Taxation in a Global Economy: A Proposal to Adopt Formulary Apportionment. Washington, D.C.: The Brookings Institution, 2007.
Coffill, Eric J., and Willson, Prentiss Jr. “Federal Formulary Apportionment as an Alternative to Arm's Length Pricing: From the Frying Pan to the Fire?” Tax Notes 59 (1993): 1103–17.
Colson, David A. “How Persistent Must the Persistent Objector Be?” Washington Law Review 61 (1986): 957–70.
Conze, Edward, trans. Buddhist Scriptures. London: Penguin Books, 1959.
D'Amato, Anthony A.The Concept of Custom in International Law. Ithaca: Cornell University Press, 1971.
D'Amato, Anthony A. “Custom and Treaty: A Response to Professor Weisburd.” Vanderbilt Journal of Transnational Law 21 (1988): 459–72.
D'Amato, Anthony A. “Finding Custom in an Incident.” In International Law Anthology, ed. D'Amato, Anthony, 58–61. N.p.: Anderson Publishing Co., 1994.
D'Amato, Anthony A. “It's a Bird, It's a Plane, It's Jus Cogens!” Connecticut Journal of International Law 6 (1990): 1–6.
D'Amato, Anthony A. “Trashing Customary International Law.” American Journal of International Law 81 (1987): 101–05.
D'Amato, Anthony A. “Treaty-Based Rules of Custom.” In International Law Anthology, ed. D'Amato, Anthony, 94–101. N.p.: Anderson Publishing Co., 1994.
David, René. “Sources of Law.” Chapter 3 in The Legal Systems of the World: Their Comparison and Unification, ed. David, René. Vol. II. Tübingen: J.C.B. Mohr (Paul Sibeck); The Hague: Martinus Nijhoff Publishers, 1984.
Hoogh, André. Obligations Erga Omnes and International Crimes: A Theoretical Inquiry into the Implementation and Enforcement of the International Responsibility of States. The Hague: Kluwer Law International, 1996.
Deleau, Olivier. “Les positions françaises à la Conférence de Vienne sur le droit des traités.” Annuaire Français de Droit International 15 (1969) : 7–23.
Diamond, Walter H., and Diamond, Dorothy B.. International Tax Treaties of All Nations. Multiple volumes. Dobbs Ferry, N.Y.: Oceana Publications, 1978.
Dupuy, Pierre-Marie. Droit international public. 3rd ed. Paris: Dalloz, 1995.
Dworkin, Ronald. Law's Empire. Cambridge: Harvard University Press, 1986.
Edgerton, Franklin, trans. The Bhagavad Gītā. Cambridge: Harvard University Press, 1972.
Evans, Malcolm D.Religious Liberty and International Law in Europe. Cambridge: Cambridge University Press, 1997.
Falk, Richard, and Strauss, Andrew. “Toward Global Parliament.” Foreign Affairs 80 (January/February 2001): 212–20.
Finnis, J. M. “Authority.” In Authority, ed. Raz, Joseph, 174–202. New York: New York University Press, 1990.
Fitzmaurice, G. G. “The Foundations of the Authority of International Law and the Problem of Enforcement.” The Modern Law Review 19 (1956): 1–13.
Fitzmaurice, G. G.. “The Law of Treaties.” U.N. Doc. A/CN.4/115 (1958). Reprinted in Yearbook of the International Law Commission 1958, vol. II, 20–46. New York: United Nations, 1958.
Franck, Thomas M.The Power of Legitimacy Among Nations. New York: Oxford University Press, 1990.
Gans, Chaim. “Mandatory Rules and Exclusionary Reasons.” Philosophia: Philosophical Quarterly of Israel 15 (1986): 373–94.
Gardam, Judith G. “Legal Restraints on Security Council Military Enforcement Action.” Michigan Journal of International Law 17 (1996): 285–322.
Ghanea, Nazila. Human Rights, the UN and the Bahá'ís in Iran. Oxford: George Ronald; The Hague: Kluwer Law International, 2002.
Glendon, Mary Ann. A World Made New: Eleanor Roosevelt and the Universal Declaration of Human Rights. New York: Random House, 2001.
Glennon, Michael J.Limits of Law, Prerogatives of Power: Interventionism after Kosovo. New York: Palgrave, 2001.
Goldsmith, Jack L., and Posner, Eric A.. The Limits of International Law. Oxford: Oxford University Press, 2005.
Goodrich, Leland M., Hambro, Edvard, and Simons, Anne Patricia. Charter of the United Nations: Commentary and Documents. 3rd rev. ed. New York: Columbia University Press, 1969.
Grotius, Hugo. De Jure Belli ac Pacis Libri Tres. Vol. 2, The Translation, Book II. Translated by Kelsey, Francis W.. New York: Oceana; London: Wildy and Son, 1964.
Gunning, Isabelle R. “Modernizing Customary International Law: The Challenge of Human Rights.” Virginia Journal of International Law 31 (1991): 211–47.
Guzman, Andrew T.How International Law Works: A Rational Choice Theory. Oxford: Oxford University Press, 2008.
Hannikainen, Lauri. Peremptory Norms (Jus Cogens) in International Law: Historical Development, Criteria, Present Status. Helsinki: Lakimiesliiton Kustannus, Finnish Lawyers' Publishing Co., 1988.
Hannum, Hurst. “The Status of the Universal Declaration of Human Rights in National and International Law.” Georgia Journal of International and Comparative Law 25 (1995–1996): 287–397.
Hart, H. L. A. “Commands and Authoritative Legal Reasons.” In Authority, ed. Raz, Joseph, 92–114. New York: New York University Press, 1990.
Hart, H. L. A.. The Concept of Law. Oxford: Clarendon Press, 1961.
Higgins, Rosalyn. The Development of International Law Through the Political Organs of the United Nations. London: Oxford University Press, 1963.
Higgins, Rosalyn. Problems and Process: International Law and How We Use It. Oxford: Clarendon Press, 1994.
Hudson, David M., and Turner, Daniel C.. “International and Interstate Approaches to Taxing Business Income.” Northwestern Journal of International Law and Business 6 (1984): 562–614.
Hudson, Manley O. Working Paper. “Article 24 of the Statute of the International Law Commission.” U.N. Doc. A/CN.4/16 (1950). Reprinted in Yearbook of the International Law Commission 1950, vol. II, 24–32. New York: United Nations, 1957. (Cited as Hudson, “Article 24.”)
Humphrey, John P. “The International Bill of Rights: Scope and Implementation.” William and Mary Law Review 17 (1976): 527–41.
Humphrey, John P. “The Universal Declaration of Human Rights: Its History, Impact and Juridical Character.” In Human Rights: Thirty Years after the Universal Declaration: Commemorative Volume on the Occasion of the Thirtieth Anniversary of the Universal Declaration of Human Rights, ed. Ramcharan, B.G., 21–37. The Hague: Martinus Nijhoff, 1979.
,International Committee of the Red Cross. Customary International Humanitarian Law. Vol. I, Rules. Jean-Marie Henckaerts and Louise Doswald-Beck. With contributions by Carolin Alvermann, Knut Dörmann and Baptiste Rolle. Cambridge: Cambridge University Press, 2005. (Cited as ICRC, Customary International Humanitarian Law.)
,International Law Association. Buenos Aires Conference (1994). Committee on the Enforcement of Human Rights Law. “Final Report on the Status of the Universal Declaration of Human Rights in National and International Law.” (Cited as International Law Association, “Status of the Universal Declaration.”)
,International Law Association. Buenos Aires Conference. London Conference (2000). Committee on Formation of Customary (General) International Law. “Final Report of the Committee: Statement of Principles Applicable to the Formation of General Customary International Law.” (Cited as International Law Association, “Statement of Principles.”)
,International Law Commission. “Articles on the Responsibility of States for Internationally Wrongful Acts.” G.A. Res. 56/83 (2001), Annex, as corrected by U.N. Doc. A/56/49(Vol. I)/Corr.4. (Cited as 2001 Articles on State Responsibility.)
,International Law Commission. Draft Articles on Responsibility of States for Internationally Wrongful Acts with Commentaries (2001). New York: United Nations, 2005. (Cited as International Law Commission, Commentaries.)
,International Law Commission. “Fragmentation of International Law: Difficulties Arising from the Diversification and Expansion of International Law: Report of the Study Group of the International Law Commission.” Finalized by Martti Koskenniemi. U.N. Doc. A/CN.4/L.682 (2006).
,International Law Commission. “Report of the Commission to the General Assembly.” U.N. Doc. A/5509 (1963). Reprinted in Yearbook of the International Law Commission 1963, vol. II, 187–300. New York: United Nations, 1964. (Cited as International Law Commission, “1963 Report.”)
,International Law Commission. “Report of the International Law Commission, 59th Session (7 May–5 June and 9 July–10 August 2007).” U.N. Doc. A/62/10. New York: United Nations, 2007. (Cited as International Law Commission, “2007 Report.”)
,International Law Commission. “Report of the International Law Commission to the General Assembly.” U.N. Doc. A/1316 (1950). Reprinted in Yearbook of the International Law Commission 1950, vol. II, 364–85. New York: United Nations, 1957. (Cited as International Law Commission, “1950 Report.”)
,International Law Commission. “Reports of the Commission to the General Assembly.” U.N. Doc. A/6309/Rev. 1 (1966). Reprinted in Yearbook of the International Law Commission 1966, vol. II, 169–363. New York: United Nations, 1967. (Cited as International Law Commission, “1966 Report.”)
Iwasawa, Yuji. “The Domestic Impact of International Human Rights Standards: The Japanese Experience.” In The Future of UN Human Rights Treaty Monitoring, ed. Alston, Philip and Crawford, James, 245–68. Cambridge: Cambridge University Press, 2000.
Jacobs, Francis G., and White, Robin C. A.. The European Convention on Human Rights. 2nd ed. Oxford: Clarendon Press, 1996.
Janis, Mark W.An Introduction to International Law. 4th ed. New York: Aspen Publishers, 2003.
Jenks, C. Wilfred. The Common Law of Mankind. London: Stevens & Sons, 1958.
Jennings, Sir Robert, and Watts, Sir Arthur, eds. Oppenheim's International Law. 9th ed. Vol. I, Peace: Introduction and Part 1. Essex: Longman, 1992.
Jiménez de Aréchaga, Eduardo. “International Law in the Past Third of a Century.” Recueil des cours 159 (1978-I): 1–344.
,Joint Committee on Internal Revenue Taxation. Legislative History of United States Tax Conventions. Vol. 4, Model Tax Conventions. Washington, D.C.: U.S. Government Printing Office, 1962. (Cited as Model Tax Conventions.)
Kant, Immanuel. “Perpetual Peace: A Philosophical Sketch.” In Kant: Political Writings, ed. Reiss, Hans and trans. Nisbet, H. B., 93–130. 2nd ed. Cambridge: Cambridge University Press, 1991.
Kauder, Louis M. “The Unspecific Federal Tax Policy of Arm's Length: A Comment on the Continuing Vitality of Formulary Apportionment at the Federal Level.” Tax Notes 60 (1993): 1147–55.
Kelly, J. Patrick. “The Twilight of Customary International Law.” Virginia Journal of International Law 40 (2000): 449–543.
Kelsen, Hans. General Theory of Law and State. Translated by Wedberg, Anders. Cambridge: Harvard University Press, 1945.
Kelsen, Hans. The Law of the United Nations: A Critical Analysis of Its Fundamental Problems. New York: Frederick A. Praeger, 1951.
Kelsen, Hans. Principles of International Law. 2nd ed. Revised and edited by Tucker, Robert W.. New York: Holt, Rinehart and Winston, 1966.
Keohane, Robert O.After Hegemony: Cooperation and Discord in the World Political Economy. Princeton: Princeton University Press, 1984.
Kirgis, Frederic L. Jr. “Custom on a Sliding Scale.” American Journal of International Law 81 (1987): 146–51.
Kiss, Alexandre. “The Environment and Natural Resources: Commentary and Conclusions.” In Commitment and Compliance: The Role of Non-Binding Norms in the International Legal System, ed. Shelton, Dinah, 223–42. Oxford: Oxford University Press, 2000.
Koh, Harold Hongju. “Why Do Nations Obey International Law?” Review Essay. Yale Law Journal 106 (1997): 2599–659.
Koskenniemi, Martti. From Apology to Utopia: The Structure of International Legal Argument. Helsinki: Lakimiesliiton Kustannus, Finnish Lawyers' Publishing Co., 1989.
Koskenniemi, Martti. “Hierarchy in International Law: A Sketch.” European Journal of International Law 8 (1997): 566–82.
Krasner, Stephen D. “Structural Causes and Regime Consequences: Regimes as Intervening Variables.” In International Regimes, ed. Krasner, Stephen D., 1–21. Ithaca, N.Y.: Cornell University Press, 1983.
Krishnaswami, Arcot. Study of Discrimination in the Matter of Religious Rights and Practices. U.N. Sales. No. 60.XIV.2. New York: United Nations, 1960.
Kunz, Josef L. “The Nature of Customary International Law.” American Journal of International Law 47 (1953): 662–69.
Lammers, Johan G. “General Principles of Law Recognized by Civilized Nations.” In Essays on the Development of the International Legal Order in Memory of Haro F. Van Panhuys, ed. Kalshoven, Frits, Kuyper, Pieter Jan and Lammers, Johan G., 53–75. Alphen aan den Rijn, The Netherlands: Sijthoff & Noordhoff, 1980.
Langbein, Stanley I. “The Unitary Method and the Myth of Arm's Length.” Tax Notes 30 (1986): 625–81.
Lauren, Paul Gordon. The Evolution of International Human Rights: Visions Seen. Philadelphia: University of Pennsylvania Press, 1998.
Lauterpacht, Hersch. International Law. Vol. I, The General Works. Cambridge: Cambridge University Press, 1970.
Lauterpacht, Hersch. International Law and Human Rights. N.p.: Archon Books, 1968.
Lauterpacht, Hersch. “Law of Treaties.” U.N. Doc. A/CN.4/63 (1953). Reprinted in Yearbook of the International Law Commission 1953, vol. II, 90–162. New York: United Nations, 1959.
Lawlor, William R, ed. Cross-Border Transactions Between Related Companies: A Summary of Tax Rules. Deventer: Kluwer Law and Taxation Publishers, 1985.
,League of Nations. “Double Taxation and Tax Evasion: Report and Resolutions Submitted by the Technical Experts to the Financial Committee of the League of Nations.” League of Nations Doc. F.212 (1925). In Model Tax Conventions, 4057–105. (Cited as “1925 Report on Double Taxation.”)
,League of Nations. “Double Taxation and Tax Evasion: Report Presented by the Committee of Technical Experts on Double Taxation and Tax Evasion.” League of Nations Doc. C.216.M.85.1927.II. (1927). In Model Tax Conventions, 4111–49. (Cited as “1927 Report on Double Taxation.”)
,League of Nations. “Double Taxation and Tax Evasion: Report Presented by the General Meeting of Government Experts on Double Taxation and Tax Evasion.” League of Nations Doc. C.562.M.178.1928.II. (1928). In Model Tax Conventions, 4151–93. (Cited as “1928 Report on Double Taxation.”)
,League of Nations. Fiscal Committee. “London and Mexico Model Tax Conventions: Commentary and Text.” League of Nations Doc. C.88.M.88.1946.II.A. (1946). In Model Tax Conventions, 4319–439. (Cited as “London and Mexico Model Tax Conventions.”)
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Lepard, Brian D. “Is the United States Obligated to Drive on the Right? A Multidisciplinary Inquiry into the Normative Authority of Contemporary International Law Using the Arm's Length Standard as a Case Study.” Duke Journal of Comparative and International Law 10 (2000): 43–190.
Lepard, Brian D.Rethinking Humanitarian Intervention: A Fresh Legal Approach Based on Fundamental Ethical Principles in International Law and World Religions. University Park: Pennsylvania State University Press, 2002.
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Mattei, Ugo A., Teemu Ruskola, and Antonio Gidi. Schlesinger's Comparative Law: Cases-Text-Materials. 7th ed. New York: Thomson Reuters/Foundation Press, 2009.
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McDougal, Myres S., and Schlei, Norbert A.. “The Hydrogen Bomb Tests in Perspective: Lawful Measures for Security.” In Studies in World Public Order, Myres S. McDougal and Associates, 763–843. New Haven and London: Yale University Press, 1960.
McDougal, Myres S., Lasswell, Harold D., and Chen, Lung-chu. Human Rights and World Public Order: The Basic Policies of an International Law of Human Dignity. New Haven: Yale University Press, 1980.
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Meron, Theodor. Human Rights in Internal Strife: Their International Protection. Cambridge: Grotius Publications, 1987.
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O'Connell, Mary Ellen. The Power and Purpose of International Law: Insights from the Theory and Practice of Enforcement. Oxford: Oxford University Press, 2008.
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,Organisation for Economic Co-operation and Development. Draft Double Taxation Convention on Income and Capital: Report of the O.E.C.D. Fiscal Committee. Paris: O.E.C.D. Publications, 1963. (Cited as 1963 OECD Model.)
,Organisation for Economic Co-operation and Development. Model Double Taxation Convention on Income and Capital: Report of the OECD Committee on Fiscal Affairs. Paris: OECD Publications, 1977. (Cited as 1977 OECD Model.)
,Organisation for Economic Co-operation and Development. Model Tax Convention on Income and on Capital: Condensed Version 17 July 2008: OECD Committee on Fiscal Affairs. Paris: OECD Publications, 2008. (Cited as 2008 OECD Model.)
,Organisation for Economic Co-operation and Development. Transfer Pricing and Multinational Enterprises: Report of the OECD Committee on Fiscal Affairs. Paris: OECD Publications, 1979. (Cited as 1979 OECD Report.)
,Organisation for Economic Co-operation and Development. Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. Paris: OECD Publications, 2001. (Cited as 1995 Transfer Pricing Guidelines.)
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