https://www.imf.org/~/media/Files/Publications/PP/2019/PPEA2019007.ashx
https://ec.europa.eu/fpi/sites/fpi/files/20191108-2_en_act_part1_v3.pdf
https://www.brookings.edu/wp-content/uploads/2022/05/Tax-and-Bad-Deal-for-Development_Final.pdf
https://www.faz.net/aktuell/politik/inland/schaeuble-zu-ezb-urteil-unausweichlich-aber-auch-gefaehrlich-16760195.html