https://www.ran.org/wp-content/uploads/2023/04/BOCC_2023_06-27.pdf
https://papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID4092831_code1752653.pdf?abstractid=4092831&mirid=1
https://www.economiesuisse.ch/de/artikel/neue-oecd-leitsaetze-fuer-multinationale-unternehmen