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———. 1992b. Report of the Committee of Independent Experts on Company Taxation. Luxembourg: Office for Official Publications of the European Communities.
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———. 25AD. ‘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’. Official Journal European Union. Luxembourg: European Commission * Office for Official Publications of the European Union. http://eur-lex.europa.eu/legal-content/EN/NOT/?uri=uriserv:OJ.L_.2009.310.01.0034.01.ENG.
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———. 1990. ‘Council Directive 90/434/EEC of 23 July 1990 on the Common System of Taxation Applicable to Mergers, Divisions, Transfers of Assets and Exchanges of Shares Concerning Companies of Different Member States’. Official Journal European Union. Luxembourg: European Commission * Office for Official Publications of the European Union. http://eur-lex.europa.eu/legal-content/EN/NOT/?uri=uriserv:OJ.L_.1990.225.01.0001.01.ENG.
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