
https://blogs.lse.ac.uk/europpblog/2022/11/25/reforming-inheritance-tax-systems-four-guiding-principles/

https://www.ccomptes.fr/system/files/2019-07/20190716-rapport-regimes-speciaux-retraite.pdf

http://amchameu.eu/system/files/documents/joint_industry_letter_schrems_ii_-_30_july.pdf