https://www.eca.europa.eu/Lists/News/NEWS1801_16/INSR_SSM2_EN.pdf
https://cerre.eu/wp-content/uploads/2023/07/CERRE-Draft-Issue-Paper-DMA-Output-Indicators.pdf
https://files.taxfoundation.org/20211014170634/International-Tax-Competitiveness-Index-2021.pdf
https://eur-lex.europa.eu/legal-content/FR/TXT/PDF/?uri=CELEX:32019L2121&from=EN