https://www.bancaditalia.it/media/approfondimenti/2019/pop-bari/approfondimenti-popBari.pdf
https://files.taxfoundation.org/20221013150933/International-Tax-Competitiveness-Index-2022.pdf
Procurement Bill [HL] – Hansard – UK Parliament
https://www.iwkoeln.de/fileadmin/user_upload/Studien/IW-Trends/PDF/2018/IW-Trends_2018-03-07_Unternehmensaufspaltungen.pdf?mc_cid=e15c2358cf&mc_eid=286ad5ef5f