https://committees.parliament.uk/publications/23257/documents/169721/default/
http://eurodad.org/files/pdf/58d39b90e6546.pdf
https://library.fes.de/pdf-files/wiso/14700.pdf
https://blogs.lse.ac.uk/businessreview/2024/06/17/how-to-restructure-the-international-tax-regime/