https://commission.europa.eu/document/download/27db4143-58b4-4b61-a021-a215940e19d0_en?filename=1_1_58120_communication_rol_en.pdf
https://foreignaffairs.house.gov/_cache/files/a/5/a51ee680-e339-4a1b-933f-b15e535fa103/AA2A3440265DDE42367A79D4BCBC9AA1.whdpc-final-report-2020-11.30.pdf
http://www.oecd.org/tax/beps/policy-note-beps-inclusive-framework-addressing-tax-challenges-digitalisation.pdf