
https://unctad.org/system/files/official-document/diaeiainf2021d1_en.pdf

https://www.ips-journal.eu/topics/foreign-and-security-policy/the-franco-german-bone-of-contention-6604/?utm_campaign=en_1084_20230327&utm_medium=email&utm_source=newsletter

https://www.oecd.org/fr/fiscalite/delits/en-finir-avec-les-montages-financiers-abusifs-reprimer-les-intermediaires-qui-favorisent-les-delits-fiscaux-et-la-criminalite-en-col-blanc.pdf