blog.macfarlanes.com/post/102ho6d/pillar-one-assessing-the-asset-management-carve-out
www.europeantax.blog/post/102hokv/regulated-financial-services-exclusion-from-amount-a-of-pillar-one#page=1
riskandcompliance.freshfields.com/post/102hp2w/financial-services-exclusion-from-the-oecd-pillar-one-proposals
www.skadden.com/insights/podcasts/2022/11/the-uk-tackles-pillars-one-and-two#page=1
See also:
Unlocking hidden value: corporate carve-outs | Travers Smith