DALY, S.: «Fiat v Commission: A misconception at the heart of the tax ruling cases», Modern Law Review, Londres, 2023. Disponible en: https://doi.org/10.1111/1468-2230.12805
DALY, S. y MASON, R.: «State Aid: The General Court Decision in Apple», Virginia Public Law and Legal Theory Research Paper No. 2020-71, 2020.
DE LA FERIA, R.: «Pillar 2, Fiat, and the EU Unanimity Rule on Tax Matters», EC Tax Review, 2023-1, Kluwer Law International, 2023.
EDEN, L.: «The arm’s-length standard is not the problem», Tax Management International Journal, 48 TMIJ 10, Virginia, Estados Unidos, 2019.
FINLEY, R.: «Are the EU’s State Aid Tax Challenges of Flimsy APAs Doomed?», Tax notes international, Amsterdam, 2023.
MARIAN, O.: «The State Administration of International Tax Avoidance», Harvard Business Law Review, Vol. 7, 2017, UC Irvine School of Law...
MARTÍN JIMÉNEZ, A.: «The Apple Case: Who Wins? What’s Next?», INTERTAX, Volume 48, Issue I, Kluwer Law International, 2020.
MASON R.: «Tax Rulings as State Aid FAQ», Tax Notes, Vol. 154, Virginia Law and Economics Research Paper No. 2017-16, Virginia, Estados Unidos,...
MASON, R.: «Ding-Dong! The EU Arm’s-Length Standard Is Dead», TAX NOTES INTERNATIONAL, VOLUME 108, page 1249, Virginia Public Law and Legal...
MASON, R.: «Implications of the Rulings in Starbucks and Fiat for the Apple State Aid Case», Tax Notes Federal, Virginia, Estados Unidos,...
MASON, R.: «Special Report on State Aid — Part 3: Apple», Tax Notes, Vol. 154, Virginia Law and Economics Research Paper No. 2017-18, Virginia,...
MASON, R.: «Tax Rulings as State Aid — Part 4: Whose Arm’s-Length Standard?», Tax Notes, Vol. 155, No. 7, Virginia Law and Economics Research...
MASON, R.: «State Aid Special Report — Part 6: Arm’s Length on Appeal», Tax Notes, Vol. 158, No. p. 771, Virginia, Estados Unidos, 2018.
MASON, R.: «State Aid Enforcement After Amazon», Tax Notes International, Volumen 102, Virginia, Estados Unidos, 2021. Disponible en: https://dx.doi.org/10.2139/ssrn.3857806
MASON, R.: «The AG’s Opinion in Apple: Two Steps Forward, One Step Back», Tax Notes International Volume 112, Virginia, Estados Unidos, 2023.
MICHEL, A.: «Evasion fiscale: tout sur les secrets du Luxembourg», Le Monde edición digital del 5 de noviembre de 2014, París, 2014.