https://www.economiesuisse.ch/de/artikel/globale-umverteilung-der-firmensteuern-mit-fragezeichen
http://www.bankofengland.co.uk/publications/Documents/speeches/2017/speech992.pdf
https://www.congress.gov/bill/119th-congress/house-bill/1/text
https://committees.parliament.uk/publications/23257/documents/169721/default/