https://www.eurofound.europa.eu/sites/default/files/ef_publication/field_ef_document/ef1710en.pdf
https://ec.europa.eu/taxation_customs/business/company-tax/common-consolidated-corporate-tax-base-ccctb_en
https://www.swp-berlin.org/publications/products/arbeitspapiere/WP_03-2021_EPIN-Report_CoFoE_01.pdf