https://piie.com/system/files/documents/2018-06-27-rosengren-presentation.pdf
http://www.oecd.org/tax/beps/policy-note-beps-inclusive-framework-addressing-tax-challenges-digitalisation.pdf
https://unlock.green/fr/publications/victoire-sur-la-dpeb-votee-par-le-parlement-europeen-mars-2023/
https://rm.coe.int/cai-2023-01-revised-zero-draft-framework-convention-public/1680aa193f