https://ecipe.org/wp-content/uploads/2022/11/ECI_22_OccPaper_D9DigPol_05_2022_LY04.pdf
https://www.nber.org/system/files/working_papers/w30028/w30028.pdf
https://blogs.lse.ac.uk/businessreview/2024/06/17/how-to-restructure-the-international-tax-regime/
https://www.brookings.edu/blog/future-development/2021/03/26/the-emerging-markets-e-commerce-opportunity/?utm_campaign=Brookings%20Brief&utm_medium=email&utm_content=118293527&utm_source=hs_email