https://www.socialeurope.eu/2017/05/irelands-brexit-borders-possible-solution/
https://cps.org.uk/wp-content/uploads/2024/04/The-Future-of-Regulation-FINAL.pdf
http://www.oecd.org/tax/beps/policy-note-beps-inclusive-framework-addressing-tax-challenges-digitalisation.pdf
https://link.springer.com/content/pdf/10.1057/s42214-020-00069-3.pdf