
https://www.eca.europa.eu/Lists/ECADocuments/SR22_17/SR_External_consultants_EN.pdf

https://www.icij.org/news/2024/07/us-germany-key-holdouts-as-g20-nations-push-for-a-plan-to-tax-worlds-billionaires/

https://static1.squarespace.com/static/5afc0bbbf79392ced8b73dbf/t/5b07d7ce1ae6cf2a4178f587/1527240672975/SGC_Full_Report.pdf