
https://economy-finance.ec.europa.eu/document/download/f5827354-8501-49cb-bf2d-13f2f7a9444f_en?filename=dp199_en.pdf

http://www.ips-journal.eu/topics/european-union/article/show/eu-assurance-co-2037/

https://www.oecd.org/tax/beps/public-consultation-document-secretariat-proposal-unified-approach-pillar-one.pdf