
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.strath.ac.uk/media/1newwebsite/departmentsubject/strathclydebusinessschool/fraserofallander/FEC_Vol_41_No_2.pdf

https://enterprise-ireland.com/en/Publications/Reports-Published-Strategies/Eurozone-Strategy.pdf