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van Boeijen-Ostaszewska, A., de Goede, J., Nouel, L., Obuoforibo, B., Wheeler, J., & Wijnen, W. (2011). Response from IBFD Research Staff to: Clarification of the Meaning of 'Beneficial Owner' in the OECD Model Tax Convention. OECD. http://www.oecd.org/tax/treaties/48413407.pdf -
Avery Jones, J., Vann, R., & Wheeler, J. (2011). Response to: OECD Discussion Draft 'Clarification of the Meaning of "Beneficial Owner" in the OECD Model Tax Convention'. OECD. http://www.oecd.org/tax/treaties/48420432.pdf
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