http://economics.mit.edu/files/12979
https://www.oecd.org/tax/beps/public-consultation-document-secretariat-proposal-unified-approach-pillar-one.pdf
http://www.ilo.org/wcmsp5/groups/public/—dgreports/—dcomm/—publ/documents/publication/wcms_537982.pdf
https://www.bruegel.org/wp-content/uploads/2021/05/PC-2021-11-ecofin-210521.pdf