
https://www.icij.org/investigations/paradise-papers/fairer-transparent-tax-system-will-lost-vested-interests-without-public-pressure-warns-eu-tax-commissioner/

https://yakovpartners.ru/upload/iblock/9c2/ci594n0ysocxuukw7iliw6qtr4xz6cc4/BRICS_Research_on_IMFS.pdf

https://www.strategie.gouv.fr/sites/strategie.gouv.fr/files/atoms/files/fs-2019-fiscalite-capital-01-10-2019.pdf