http://www.ecb.europa.eu/pub/pdf/other/ebart201703_01.en.pdf
https://trade.ec.europa.eu/doclib/docs/2018/april/tradoc_156791.pdf
https://blogs.lse.ac.uk/europpblog/2022/11/25/reforming-inheritance-tax-systems-four-guiding-principles/
https://www.esri.ie/system/files/publications/QEC2022WIN_0.pdf