
https://www.frc.org.uk/news/july-2020/frc-principles-for-operational-separation-of-a-(1)

https://www.esri.ie/system/files/publications/RN20240201.pdf

https://www.icij.org/investigations/paradise-papers/fairer-transparent-tax-system-will-lost-vested-interests-without-public-pressure-warns-eu-tax-commissioner/