https://www.strategie.gouv.fr/sites/strategie.gouv.fr/files/atoms/files/fs-2019-fiscalite-capital-01-10-2019.pdf
https://ukandeu.ac.uk/wp-content/uploads/2020/10/UK-internal-Market-Bill-devolution-and-the-union.pdf
https://www.oecd.org/tax/beps/public-consultation-document-secretariat-proposal-unified-approach-pillar-one.pdf