https://www.google.com/url?sa=t&rct=j&q=&esrc=s&source=web&cd=&ved=2ahUKEwij8PLy0aH1AhVEhP0HHf7rAYwQFnoECAYQAQ&url=https%3A%2F%2Fassets.gov.ie%2F203426%2F468690ef-2b01-4d7d-a6d3-c0cbabcab3cb.pdf&usg=AOvVaw2-vnoHbS5dgbnNXNla3sLK
https://www.ips-journal.eu/index.php?id=340&L=0&tx_news_pi1%5Bnews%5D=3950&tx_news_pi1%5Bcontroller%5D=News&tx_news_pi1%5Baction%5D=detail&utm_source=newsletter&utm_medium=email&utm_campaign=en_737_20191231&cHash=951ba3d83db8a5766c75dc246e3d2c7b
https://www.strategie.gouv.fr/sites/strategie.gouv.fr/files/atoms/files/fs-2019-fiscalite-capital-01-10-2019.pdf