https://www.globsec.org/wp-content/uploads/2018/05/GLOBSEC-guide-for-successfully-debunking-myths_Future-of-Europe-Programme_Globsec-Policy-Institute_May-2018.pdf
https://ec.europa.eu/taxation_customs/business/company-tax/common-consolidated-corporate-tax-base-ccctb_en
https://onlinelibrary.wiley.com/doi/10.1111/jcms.13415