The source of the tiling can be found in [WSI95] Fig. 2 (iii) and Fig. 3.
Its inflation factor is $2+\sqrt{3}$
and it has finite local complexity with respect to rigid motions.
Unfortunately the corresponding substitution rules given in Fig. 2 (iii) of the paper are not unique. For some time the exact substitution rules which generate the square level-3-supertile in Fig. 3 of the paper remained unclear. Finally Alessandro Musesti and Maurizio Paolini submitted the correct set of substitution rules in January 2023 to us. Thank you!
Watanabe Ito Soma 12-fold (variant) is another version of this rule with more symmetry.
[WSI95]
Watanabe, Y and Soma, T and Ito, M
A new quasiperiodic tiling with dodecagonal symmetry
Acta Crystallogr.
1995,
A51,
pp. 936--942,