https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=COM:2020:825:FIN&from=en
https://www.eca.europa.eu/Lists/ECADocuments/SR23_03/SR_Energy_Union_EN.pdf
https://socialeurope.eu/corporate-tax-avoidance-after-the-double-irish
https://www.iccfraudnet.org/reports/ICC_FraudNet_Global_Annual_Report_2022.pdf