
https://www.oecd.org/tax/beps/public-consultation-document-secretariat-proposal-unified-approach-pillar-one.pdf

https://www.politico.eu/article/eu-warn-financial-risk-andorra-monaco-san-marino/

https://dwfgroup.com/en/news-and-insights/insights/2022/10/new-subsidy-control-regime-to-come-into-effect-from-wednesday-4-january-2023