http://eurodad.org/files/pdf/58d39b90e6546.pdf
https://www.persee.fr/doc/rfeco_0769-0479_1995_num_10_2_978
https://www.piie.com/blogs/realtime-economics/global-minimum-corporate-tax-will-not-end-forces-drive-tax-competition?utm_source=update-newsletter&utm_medium=email&utm_campaign=piie-insider
https://www.etui.org/sites/default/files/2022-12/The%202022%20Country%20Specific%20Recommendations%20in%20the%20social%20field_quo%20vadis%2C%20EU%20recovery_2022.pdf