Bizioli,  G.:  Taking  EU  Fundamental  Freedoms  Seriously:  Does  the  Anti-Tax Avoidance Directive Take Precedence over the Single Market? EC Tax Review vol. 26, issue 3 (2017)
De Broe, L., Beckers, D.: The General Anti-Abuse Rule of the Anti-Tax Avoidance Directive: Ań Analysis Against the Wider Perspective of the European Court of Justice's Case Law on Abuse of EU Law. EC Tax Review, vol. 26, no. 3 (2017)
Debelva, F., Luts, J.: The General Anti-Abuse Rule of the Parent-Subsidiary Directive. European Taxation, vol. 55, issue 6 (2015)
Dennis W.: The New Common Minimum Anti-Abuse Rule in the EU Parent-Subsidiary Directive: Background, Impact, Applicability, Purpose and Effect. Intertax, vol. 44, issue 2 (2016)
Docclo, C.: The European Union's Ambition to Harmonize Rules to Counter the Abuse of Member  States'  Disparate  Tax  Legislations.  Bulletin  for  International  Fiscal Documentation, vol. 71, no. 7 (2017)
Dourado, A. P.: Aggressive Tax Planning in EU Law and in the Light of BEPS: The EC Recommendation on Aggressive Tax Planning and BEPS Actions 2 and 6. Intertax, vol. 43, issue l (2015)
Guttman D. et al.: The Impact of the ATAD on Domestic Systems: A Comparative Survey. European Taxation, vol. 57 (2017).
Hrdlićka, L., Śmirausova, P.: Zneużiti prava v dańovem radu z pohledu transpozice smernice  ATAD  (Abuse  of  law  in  the  Tax  Procedural  Code  from  the Perspective of the ATAD's Transposition, in Czech). Dane a pravo v praxi (Taxes and Law in Practice), vol. 8, issue 7-8 (2018)
Kouba, S.: Smernice o yyhybani se dańovym povinnostem (Anti-Tax Avoidance Directive, in Czech). Finanćni, dańovy a ućetni bulletin, (Financial, Tax and Accounting Bulletin), vol. 38, issue 3
Lang, M.: GAARs, a key element of tax systems in the post-BEPS tax world. Amsterdam: IBFD, 2016
Moreno, A. B.: A pan-European GAAR? Some (un)expected conseąuences of the proposed EU Tax Avoidance Directive combined with the Dzodzi linę of cases. British Tax Review2016, Issue 2
Navarro, A. Parada, L., Schwarz, P. The Proposal for an EU Anti-avoidance Directive: Some Preliminary Thoughts. EC Tax Review, vol. 25, issue 3 (2015)
Prebble QC, J.:  General Anti-Avoidance Rules:  Enactments from the World. WU International  Taxation  Research  Paper  Series,  No.  2018-01,  available  at: https://www.wu.ac.at/en/steuerlehre/research/wu-international-taxation-research-paper-series/
Rigaut, A.: Anti-Tax Avoidance Directive (2016/1164): New EU Policy Horizons. European Taxation,vol. 56(2016)
Rosenblatt, P., Tron, M. E. (eds.). Anti-avoidance Measures of General Naturę and Scope: GAAR and Other Rules. IFA Cahiers 103a. Amsterodam: Sdu, 2018
Spindler-Simander, K., Wohrer, V.: Implementation of the EU Anti-Tax Avoidance Directive (2016/1164) in Austria. European Taxation, vol. 58, issue 7
Szudoczky, R.: The Sources of EU Law and Their Relationships: Lessons for the Field of Taxation. Amsterdam: IBFD, 2016
Weber,  D.:  The New  Common  Minimum  Anti-Abuse  Rule  in  the  EU  Parent-Subsidiary  Directive:  Background,  Impact,  Applicability,  Purpose  and  Effect. Intertax, vol. 44, issue 2 (2016)
Legislation:
Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly affect the functioning of the internal market (ATAD)
Council Directive 2003/49/EC of 3 June 2003
Council Directive 2009/133/EC of 19 October 2009
Directive 2011/96/EU as amended by Council Directive 2015/121/EU of 27 January 2015 (PSD).
House print no. 206/0 of 13 June 2018, government bili amending certain acts in the taxation area. At: http://www.psp.cz/sqw/historie.sqw?o=8&t=206
List of documents:
Commission v Austria 428/04 Commission v Italy, C-456/03 Commission's position on the European Parliament legislative resolution on the proposal for a Council Directive amending laying down rules against tax avoidance practices that directly affect the functioning of the internal market Committee on Economic and Monetary Affairs. Report on the proposal for a Council directive laying down rules against tax avoidance practices that directly affect the functioning of the internal market. No. C8-0031/2016 - 2016/001 l(CNS)). 27th May 2016
Consultation Report (in Czech). April 2018. At: https://apps.odok.cz/veklep-history-version?pid=KORNAY8ClR20 Consultation Report 2018
Council of the European Union. Notę on Proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB). Doc no. 14544/15. Brussels, 2015
Finał Report - Regulatory Impacts Assessment (in Czech). Ministry of Finance of Czech Republic, February 2018. At: https://apps.odok.cz/veklep-history-version?pid=ALBSAVLFMEGE 
Implementation of Councils Directive against tax avoidance in the Czech legał system (in Czech), Ministry of Finance of Czech Republic Kofoed, C-321/05
Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS. OECD,2016,Art. 7
Note on the Application of the 'Minimum Level of Protection'. Working Party on Tax Questions - Direct Taxation. Anti-Tax Avoidance Directive (ATAD). 
OECD Multilateral Convention 2016, Art. 7
Proposal for a Council Directive laying down rules against tax avoidance practices that directly affect the functioning of the internal market of 28 January 2016