https://reformscotland.com/wp-content/uploads/2018/04/The-VAT-opportunity.pdf
https://www.socialeurope.eu/2017/06/mercron-franco-german-tandem-back-berlins-terms/
https://www.propublica.org/article/how-private-nonprofits-ultrawealthy-tax-deductions-museums-foundation-art
https://www.bbc.com/news/world-europe-54964858