https://www.irs.gov/pub/irs-pdf/p5241.pdf
https://eur-lex.europa.eu/legal-content/FR/TXT/PDF/?uri=CELEX:32019L2121&from=EN
https://www.bruegel.org/system/files/2024-05/WP%2014%202024_3.pdf
https://www.irishtimes.com/crime-law/courts/2022/11/11/supreme-court-to-rule-on-green-party-tds-challenge-to-eu-canada-trade-deal/