https://www.irs.gov/pub/irs-pdf/p5241.pdf
https://i2.res.24o.it/pdf2010/Editrice/ILSOLE24ORE/QUOTIDIANI_VERTICALI/Online/_Oggetti_Embedded/Documenti/2020/10/13/Sentenza_Mangani.pdf
https://www.iccfraudnet.org/reports/ICC_FraudNet_Global_Annual_Report_2022.pdf