https://fnce.wharton.upenn.edu/wp-content/uploads/2023/07/Paper4_Bornstein.pdf
https://www.bloomberg.com/view/articles/2017-05-31/eu-tax-competition-is-unfair-and-inefficient?utm_source=yahoo&utm_medium=bd&utm_campaign=headline&cmpId=yhoo.headline&yptr=yahoo
https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/
https://www.smmt.co.uk/wp-content/uploads/sites/2/1207-SMMT-position-on-UK-Brexit-negotiations.pdf