https://www.eurofound.europa.eu/sites/default/files/ef_publication/field_ef_document/ef18037en.pdf
https://www.oecd.org/tax/beps/public-consultation-document-secretariat-proposal-unified-approach-pillar-one.pdf
https://www.esri.ie/system/files/publications/WP677_0.pdf
http://researchbriefings.files.parliament.uk/documents/CBP-7484/CBP-7484.pdf