https://www.congress.gov/117/plaws/publ169/PLAW-117publ169.pdf
https://www.socialeurope.eu/the-discreet-but-dubious-charm-of-tax-treaties
https://www.boeckler.de/pdf/p_imk_report_139_2018.pdf
https://www.google.com/url?esrc=s&q=&rct=j&sa=U&url=https://qjae.mises.org/article/38058.pdf&ved=2ahUKEwi53cSVj4mDAxV8if0HHW-UAycQFnoECAIQAg&usg=AOvVaw3bzxr6Ovv1WObVUWPS8YTB