https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/680366/Technical_Note_-_International_Agreements_in_the_Implementation_Period_-_CLEAN.pdf
https://www.hks.harvard.edu/sites/default/files/centers/mrcbg/working.papers/84_Harvard%20Working%20PaperTime%20for%20ClarityFinPAS.pdf
https://www.tandfonline.com/doi/epdf/10.1080/01402382.2023.2168945?needAccess=true&role=button