
https://static1.squarespace.com/static/5e449c8c3ef68d752f3e70dc/t/65cd2ea60b24286e268de92d/1707945639018/Hanley+-+Writing+Law+%28Indicators+of+a+Favorable+Statute%29+-+FINAL.pdf

https://www.omfif.org/analysis/commentary/2017/june/uk-risks-falling-behind-europe/

https://www.oecd.org/fr/fiscalite/delits/en-finir-avec-les-montages-financiers-abusifs-reprimer-les-intermediaires-qui-favorisent-les-delits-fiscaux-et-la-criminalite-en-col-blanc.pdf