
http://www.cesifo-group.de/ifoHome/publications/working-papers/CESifoWP/CESifoWPdetails?wp_num=6430&CESifoWP.search=+

https://cps.org.uk/wp-content/uploads/2023/06/CPS-The-Unregulated-Regulator-final.pdf

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