https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:52023PC0160
http://www.case-research.eu/files/?id_plik=5223
https://www.cesifo-group.de/DocDL/ifoDD_18-01_29-31_Achten.pdf
https://www.icij.org/investigations/paradise-papers/fairer-transparent-tax-system-will-lost-vested-interests-without-public-pressure-warns-eu-tax-commissioner/