Avi‒Yonah, Reuven S., and Kimberly A. Clausing(2019), “Toward a 21st ‒Century International Tax Regime,” Tax Notes International, August 26, 2019, pp.839‒849.
Avi‒Yonah, Reuven S., Kimberly A. Clausing, and Michel C. Durst(2009), “Allocating Business Profits for Tax Purpose:A Proposal to Adopt a Formulary Profit Split,” Florida Tax Review, Vol.9, pp. 497‒553.
Clausing, Kimberly A., and Reuven S. Avi‒Yonah,(2007), “Reforming Corporate Taxation in a Global Economy:A Proposal to Adopt Formulary Apportionment,” The Brookings Institution Discussion Paper 2007‒08, June 2007.
Cooper, Graeme(2017),“Australiaʼs Progress in Implementing the BEPS Action Plan,” 租税研 究2017年9月、110‒129頁 .
Devereux, Michael P, Alan J. Auerbach, Michael Keen, Paul Oosterhuis, Wolfgang Schön, John Vella(2021), “Taxing Profit in a Global Economy,” Oxford University Press, 2021.
Devereux, Michael p., Alan J. Auerbach, Paul Oosterhuis, Wolfgang Schön, and John Vella (2019), “Residual profit allocation by income,” Working Paper, WP 19/01, March 2019, Centre for Business Taxation, University of Oxford, pp.1‒95.
Durst, Michael C.(2020), “Simplifying Developing Country Multinational Taxation:The ʻAmount Bʼ Proposal and the Repair of Transfer Pricing,” Tax Notes International, August 17, 2020, pp.917‒931.
Eden, Lorraine, “The Armʼs Length Standard, Making It Work in a 21st‒Century World of Multinationals and Nation States,” in “Global Tax Fairness,” Oxford University Press, pp.153‒ 172.
European Commission(2011), “Proposal for a Council Directive on a Common Consolidated Corporate Tax Base(CCCTB),” COM(2011)121/4, 2011/0058(CNS), SEC(2011)315
European Commission(2016), “Commission proposes major corporate tax return for the EU,” Press release, 25 October 2016.
Finley, Ryan(2018), “ʻUser Involvementʼ Doesnʼt Create Value, Paper Argues,” Tax Notes International, October 8, 2018, p.222.
Graetz, Michael J., “A Major Simplification of the OECDʼs Pillar 1 Proposal,” Tax Notes International, January 11, 2021, pp. 199‒211.
Grinberg, Itai(2020), “Formulating the International Tax Debate:Where Does Formulary Apportionment Fit?”, in Krever, Richard and François Vallancount(ed), “The Allocation of Multinational Business Income:Reassessing the Formulary Apportionment Option,” Wolters 論説(栗原)Kluwer, 2020, Chapter 11, pp.277‒296.
IMF(2021), “Taxing Multinationals in Europe, European and Fiscal Affairs Departments,” Department Paper series, No. 21/12, Prepared by Ernesto Crivelli, Ruud De Mooji, Erik De Vrijer, Shafik Hebous, and Alexander Klemn, 2021.
Institute for Fiscal Studies(1978), “The Structure and Reform of Direct Taxation,” George Allen & Unwin.
Johnston, Stephanie Soong, “Amount A Plan Is a Formulary Approach Test, OECD Official Says,” Tax Notes International, July 19, 2021, pp.353‒354.
Matheson, Thornton, Sebastian Beer, Maria Coelho, Li Liu, and Luca Oana(2021), “Formulary Apportionment in Theory and Practice,” in “Corporate Income Taxes Under Pressure, Why Reform Is Needed and How It Could Be Designed,” Chapter. 14, pp.283‒308, IMF, 2021.
Mooij, Ruud De, Li Liu, and Dinar Prihardini(2019), “An Assessment of Global Formula Apportionment,” IMF Working Paper, WP/19/213, October 2019, pp.6‒12.
Musselman, C. Annalise(2020), “The Best Methods:A Proposal for a Hybrid International Transfer Pricing Method,” South Carolina Journal of International Law and Business: Vol.16:Ass.3, Article 8.
OECD(2018), “Tax Challenges Arising from Digitalisation - Interim Report 2018,” March 2018, pp. 53‒59.
OECD(2019a), “Addressing the Tax Challenges of the Digitalisation of the Economy, Public Consultation Document,” 13 February 2019.
OECD(2019b), “Secretariat Proposal for a ʻUnified Approachʼ under Pillar One,” 9 October 2019.
OECD(2020), “Tax Challenges Arising from Digitalisation – Report on Pillar One Blueprint,” October 2020.
OECD/G20 Base Erosion and Profit Shifting Project(2021), “Statement on a Two‒Pillar Solution to Address the Tax Challenges Arising From the Digitalisation of the Economy,” 8 October 2021.
Olbert, Marcel and Christoph Spengel(2017), “International Taxation in the Digital Economy: Challenge Accepted?” World Tax Journal, February 2017, p.10.
Paez, Sarah(2021), “Irish Finance Minister Finds New CCCTB Proposal Unfit,” Tax Notes International, May 24, 2011, pp.1111‒1112.
Rogers, Helen and Lynne Oats(2019), “Emerging perspectives on the evolving armʼs length principle and formulary apportionment,” British Tax Review, 2019, No2, pp.150‒165. Rosenthal, Elizabeth(2018), “Taxing Platform Businesses with Highly Digitalized Businesses Models”, Tax Notes International, June 11, 2018, pp. 1279‒1294.
Waerzeggers, Christophe, Cory Hallier, and Irving Aw, “The Evolution of Tax Law Design within an Increasingly Destabilized international Tax Law Framework,” in “Corporate Income Taxes 独立企業原則(ALP)と定式配分について
Under Pressure, Why Reform Is Needed and How It Could Be Designed,” Chapter. 16, pp.341‒357, IMF, 2021.
青山慶二(2020)「コロナ環境下での電子経済課税ルールの課題」租税研究第853号、2020 年11月、134‒157頁。
伊藤公哉(2015)『国際租税法における定式所得配賦法の研究 多国籍企業への定式配賦法 適用に関する考察』中央経済社、2015年4月。
大野雅人(2012)「CCCTB に関する2011年3月欧州委員会提案の概要と展望」筑波ロージャー ナル11号、2012年3月、43‒86頁。
鈴木将覚(2020)「法人税はどこへ向かうのか」、証券税制研究会編『企業課税をめぐる最近 の展開』日本証券経済研究所、2020年6月、第7章、173‒206頁。
濱田明子(2018)「BEPS プロジェクト後の独立企業原則と源泉地国の課税権」明海大学経済 学部研究紀要 Vol.49 No.1・2、2018年1月、39‒47頁。