1. Bradley, Ian, Jonathan Bright: "State sovereignty and the multilateral instrument", Canadian Tax Journal, Vol. 64, No. 2, 2016.;
2. CFE Fiscal Committee: "Opinion Statement FC 15/2014 on Developing a Multilateral Instrument to Modify Bilateral Tax Treaties (BEPS Action 15)", European Taxation, April 2015.;
3. Christians, Allison: "Sovereignty, Taxation and Social Contract", Minnesota Journal of International Law, Vol. 18, 2009.;
4. Dörr, Oliver: "Article 31. General rule of interpretation", Vienna Convention on the Law of Treaties - A Commentary (eds. Oliver Dörr, Kirsten Schmalenbach), Springer, Berlin-Heidelberg 2012.;
5. European Parliament: Understanding BEPS: From tax avoidance to digital tax challenges, EPRS Briefing, October 2019.;