http://www.economics-ejournal.org/economics/journalarticles/2017-10
https://www.oecd.org/tax/beps/public-consultation-document-secretariat-proposal-unified-approach-pillar-one.pdf
https://www.imk-boeckler.de/download-proxy-for-faust/download-pdf?url=http%3A%2F%2F217.89.182.78%3A451%2Fabfrage_digi.fau%2Fp_imk_pb_98_2020.pdf%3Fprj%3Dhbs-abfrage%26ab_dm%3D1%26ab_zeig%3D9110%26ab_diginr%3D8482
https://lawliberty.org/grievance-based-policy-analysis/