5the Permanent Subcommittee on Investigations (PSI) of the U.S.Senate Homeland Security and Government Affairs Committee,2013-05-21,EXHIBIT 1a-Subcommittee Memo on Offshore Profit Shifting on Apple.(http://www.levin.senate.gov/newsroom/speeches/speech/opening-statement-ofsen-carl-levin-offshore-profit-shifting-and-the-us-tax-code-part-2-appleinc).
6Organization for Economic Co-operation and Development (OECD),2013-02,Addressing Base Erosion and Profit Shifting report.(http://www.oecd.org/ctp/beps.htm).
7Organization for Economic Co-operation and Development (OECD),2013-07,Action Plan on Base Erosion and Profit Shifting.(http://www.oecd.org/ctp/beps.htm).
8CLARK,W.S.,2007,Tax Policy for Investment,Journal of Tax Research,5(2).
