
http://ecipe.org//app/uploads/2017/06/ECIPE_17_PB_Reforming-Services_V5.pdf

https://ec.europa.eu/taxation_customs/business/company-tax/common-consolidated-corporate-tax-base-ccctb_en

https://www.socialeurope.eu/germany-the-sick-man-of-europe-but-dumb-as-well