https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:52019DC0278&from=EN
https://www.icij.org/investigations/panama-papers/campaigners-slam-toothless-covid-19-bailout-bans-on-tax-haven-companies/?utm_source=ICIJ&utm_campaign=ed8fb2f734-0707_WeeklyEmail&utm_medium=email&utm_term=0_992ecfdbb2-ed8fb2f734-82447353
https://publications.parliament.uk/pa/cm201719/cmselect/cmworpen/769/769.pdf
https://www.oecd-ilibrary.org/docserver/467cf791-en.pdf?expires=1687844142&id=id&accname=guest&checksum=E3DB362DEFB5526E94E4B65C66C86AFD