Литература:

1. Захаров, А.С. Налоговое право Европейского союза: действующие директивы ЕС в сфере прямого налогообложения / А.С. Захаров. – М.: Волтерс Клувер, 2006. – 144 с.

2. Захаров, а.С. Налоговое право ес: актуальные проблемы функционирования единой системы: монография / а.С. Захаров. – м.: Волтерс Клувер, 2010. – 672 с.

3. Пистоне, П. Проблемы становления европейского международного налогового права/ П. Пистоне // Актуальные проблемы финансового права Республики Беларусь, России, Украины/ Отв. ред. д-р юрид. наук, проф. УрГЮА Д.В. Винницкий. − СПб.: Издательский Дом С.-Петерб. гос. ун-та, Издательство юридического факультета СПбГУ, 2006. – С.351 − 367.

4. Толстопятенко, г.П. Европейское налоговое право. Сравнительно-правовое исследование / г.П. Толстопятенко. – м.: Норма, 2001. – 336 с.

5. Heidenbauer, S. The Savings Directive / S. Heidenbauer // Introduction to European Tax Law on Direct Taxation / Ed. Lang M., Pistone P., Schuch J., Staringer C. – Wien: Lind, 2008. – P. 149 – 160.

6. Hoffstatter, M. The Merger Directive / M. Hoffstatter, D.Hohenwarter // Introduction to European Tax Law on Direct Taxation / Ed. Lang M., Pistone P., Schuch J., Staringer C. – Wien: Lind, 2008. – P. 111 – 134.

7. Hristov, D. The Interest and Royalty Directive/ D. Hristov // Introduction to European Tax Law on Direct Taxation / Ed. Lang M., Pistone P., Schuch J., Staringer C. – Wien: Lind, 2008. – P. 135 – 148.

8. Tenore, M. The Parent-Subsidiary Directive // Introduction to European Tax Law on Direct Taxation / Ed. Lang M., Pistone P., Schuch J., Staringer C. – Wien: Lind, 2008. – P. 95 – 110.

9. Terra, B. European Tax Law / B. Terra, P. Wattel. – Fifth edition. – Netherlands: Kluwer Law International, 2008. – P. 475 – 562; 609 − 640.

10. Model Tax Convention on Income and on Capital: Condensed Version, 22 July 2010/ OECD Committee on Fiscal Affairs // OECD library [Electronic resource]. – 2010. – Mode of access: http://www.oecd-ilibrary.org/docserver/download/fulltext/2310081e.pdf/ – Date of access: 20.08.2010.

11. Lang, Michael. ECJ Recent Developments in Direct Taxation / M. Lang, J. Schuch, C. Staringer. – Vien: Linde, 2007. – 264 p.

12. Council Directive of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (90/435/EEC) // OJ. – 1990. – L 225. – P. 6 – 14.

13. Council Directive 90/434 /EEC of 23 July 1990 on the common system of taxation applicable to mergers, divisions, transfer of assets and exchange of shares concerning companies of different Member States // OJ L 225, 20.08.1990 P. 1–5.

14. Commission Recommendation 94/390/EC of 25 May 1994 concerning the taxation of small and medium sized enterprises // OJ L 177, 09.07.1994 p. 1–19.

15. Council Directive 2003/48/ЕС of 3 June 2003 on taxation of savings income in the form of interest payments // OJ L 157, 26.07. 2003 p. 38 – 48.

16. Council Directive 2003/49/ЕС of 3 June 2003 on common system of taxation applicable to interest and royalty payments // OJ L 157, 26.07.2003 p. 49 – 54.

17. Council Directive 2003/123/EC of 22 December 2003 amending Directive 90/435/EEC on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States // OJ. – 2004. – L 7. – P. 41 – 44.

18. Council Directive 2009/133/EC of 19 October 2009 on the common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares concerning companies of different Member States and to the transfer of the registered office of an SE or SCE between Member States // OJ L 310, 25.11.2009, p. 34–46