https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:52022PC0457&from=EN
https://www.legislation.gov.uk/uksi/2020/680/pdfs/uksiem_20200680_en.pdf
https://www.cfr.org/blog/power-and-financial-interdependence
https://www.taxpolicycenter.org/sites/default/files/publication/163549/report-taxing-business-incomes-evidence-from-the-survey-of-consumer-finances.pdf