OECD (2017). Commentary on Article 25 Concerning the Mutual Agreement Procedure.
Australian Taxation Office (n.d.). Mutual Agreement Procedure.
 Impots.gouv (n.d.). Mutual Agreement Procedure - Overview and Application Process.
 Agenzia delle Entrate (n.d.). Mutual Agreement Procedure in Italy.
 OECD (n.d.). Dispute Resolution in Cross-Border Taxation.
https://www.impots.gouv.fr/international-particulier/mutual-agreement-procedure
https://www.oecd.org/en/topics/dispute-resolution-in-cross-border-taxation.html
https://datacenter.ortax.org/ortax/treaty/show/29