https://www.sra.org.uk/pdfcentre/?type=Id&data=1772866600
http://www.oecd.org/tax/beps/policy-note-beps-inclusive-framework-addressing-tax-challenges-digitalisation.pdf
https://www.socialeurope.eu/fostering-public-research-or-boosting-big-tech
https://www.fsb.org/wp-content/uploads/P131020-1.pdf